VALUE ADDED TAX

RETURN 300
Reporting period (month/quarter/semester/year)
Year ....2016.. Month

Legal background for the submission of the VAT return after the after the subsequent check was cancelled
- art. 105, par. (6), letter b) of Law 207/2015 regarding Fiscal Procedure Code, subsequently amended and completed

IDENTIFICATION DATA OF THE TAXABLE PERSON

Fiscal identification number RO

Name
Tax domicile (county/district, city, street, building, entrance, floor, zip code)

Telephone no. Fax no.

E-mail

Bank Account no.

DEDUCTION PRO RATA % 100

OUTPUT VALUE ADDED TAX - LEI -

Name of indicators Amount VAT

INTRA-COMMUNITY TRADE AND TRADE OUTSIDE THE COMMUNITY

1 Intra-Community supplies of goods, exempt according to art. 294 par. (2) let. a) and d) of
the Fiscal Code
2 Adjustment of intra-Community supplies exempt according to art. 294 par. (2) let. a) and d)
of the Fiscal Code
3 Supplies of goods or services having the place of supply outside Romania (inside or outside
the EU), as well as intra-Community supplies of goods, exempt according to art. 294 par. (2)
let. b) and c) of the Fiscal Code, whereof:

3.1 Supplies of intra-Community services which are not exempt in the Member State where the
tax is due
4 Adjustment of intra-Community supplies of services which are not VAT exempt in the
member state where the tax is due
5 Intra-Community acquisitions of goods for which the buyer is liable to pay VAT (reverse
charge), whereof:
5.1 Intra-Community acquisitions for which the buyer is liable to pay VAT (reverse charge), and
the supplier is registered for VAT purposes in the Member State wherefrom the intra-
Community supply occurred

6 Adjustment regarding intra-Community acquisitions of goods for which the buyer is liable
to pay VAT (reverse charge)
7 Goods and services acquired for which the Romanian beneficiary is liable to pay VAT
(reverse charge), except for those under rows 5 and 6, whereof:
7.1 Acquisitions of intra-Community services for which the buyer is liable to pay VAT (reverse
charge)
8 Adjustment regarding services acquired for which the Romanian beneficiary is liable to pay
VAT (reverse charge)

SUPPLIES OF GOODS/SERVICES IN ROMANIA AND EXPORTS

9 Supplies of goods and services taxed at 20% rate
10 Supplies of goods and services taxed at 9% rate
11 Supplies of goods taxed at 5% rate
 Acquisitions of goods and services subject to the simplification rules for which the
12
beneficiary is liable to pay VAT (reverse charge), whereof:

12.1 Acquisitions of goods and services taxed at 20% rate

12.2 Acquisitions of goods and services taxed at 9% rate
12.3 Acquisitions of goods and services taxed at 5% rate

13 Supplies of goods and services subject to the simplification rules (reverse charge)

14 Supplies of goods and services exempt with credit, except for those under rows 1-3

15 Supplies of goods and services exempt without credit

16 Adjustment of output VAT

TOTAL OUTPUT VAT (sum from row 1 to row 16, except for amounts under rows 3.1, 0 0
17
5.1, 7.1, 12.1, 12.2, 12.3)

INPUT VALUE ADDED TAX - LEI -

Name of indicators Amount VAT
INTRA-COMMUNITY ACQUISITIONS OF GOODS AND OTHER ACQUISITIONS OF GOODS AND SERVICES
TAXABLE IN ROMANIA
Intra-Community acquisitions for which the buyer is liable to pay VAT (reverse charge) (row 0 0
18
18 = row 5), whereof:
Intra-Community acquisitions for which the buyer is liable to pay VAT (reverse charge), and 0 0
18.1 the supplier is registered for VAT purposes in the Member State wherefrom the supply
occurred (row 18.1 = row 5.1)
Adjustment regarding intra-Community acquisitions for which the buyer is liable to pay VAT 0 0
19
(reverse charge) (row 19 = row 6)
Acquisitions of goods and services, except for those under rows 18 and 19, for which the 0 0
20
beneficiary from Romania is liable to pay VAT (reverse charge), whereof:
Acquisitions of intra-Community services for which the beneficiary is liable to pay VAT 0 0
20.1
(reverse charge) (row 20.1 = row 7.1)
Adjustment regarding intra-Community acquisitions of services for which the Romanian 0 0
21 beneficiary is liable to pay VAT (reverse charge)
(row 21 = row 8)

ACQUISITIONS OF GOODS/SERVICES IN ROMANIA AND IMPORTS, EXEMPT OR NON-TAXABLE INTRA-COMMUNITY ACQUISITIONS

22 Acquisitions of goods and services taxed at 20%, except for those under row 25

23 Acquisitions of goods and services taxed at 9% rate

24 Acquisitions of goods and services taxed at 5% rate
Acquisitions of goods and services subject to the simplification rules for which the
25
beneficiary is liable to pay VAT (reverse charge)
25.1 Acquisitions of goods and services taxed at 20%
25.2 Acquisitions of goods and services taxed at 9% rate
25.3 Acquisitions of goods and services taxed at 5% rate

26
Compensation for agriculture products and services from suppliers with special taxation

27
Adjustment of compensation for agriculture products and services

28 Acquisitions of goods and services VAT-exempt or non-taxable, whereof:

28.1 Acquisitions of intra-Community services VAT exempt

TOTAL INPUT VAT (sum from row 18 to row 25, except for the amounts under rows 18.1, 0 0
29
20.1, 25.1, 25.2, 25.3)
#REF!
28 Sub-total input VAT according to art. 145 and art. 145^1 or art. 147 and art. 145^1
29 VAT effectively refunded to the foreign buyers, including the commission of the authorized
units
30 Adjustment of input VAT
31 Adjustment at year-end as per pro-rata / adjustments for capital goods 0
32 TOTA VAT DEDUCTED (sum from row 28 to row 31) #REF!

ADJUSTMENTS ACCORDING TO ART. 303 OF THE FISCAL CODE -

LEI - Name of indicators VAT
 33 Negative VAT amount during the reporting period (row 32-row 17) 0
34 VAT payable during the reporting period (row 17-row 32) #REF!
Balance of VAT payable of the return related to the previous fiscal period not paid until the submission date of the VAT 0
35
return (row 41 from the previous return)
0
36 VAT payable differences assessed by the tax inspection bodies and not paid until the submission date of the VAT return

37 Cumulated VAT payable (row 34+row 35+row 36) #REF!

Balance of the negative VAT amount reported in the previous period for which no refund was requested (row 42 of the
38
previous return)

VAT payable differences assessed by the tax inspection bodies based of the decision communicated until the submission 0
39
date of the VAT return
40 Cumulated negative VAT amount (row 33+row 38+row 39) 0
41 Balance of VAT payable at the end of the reporting period (row 37-row 40) 0
42 Balance of the negative VAT amount at the end of the reporting period (row 40-row 37) #REF!

CAEN code of the main activity actually carried out in the reporting period:

Did you perform the following transactions for which reverse charge mechanism applies, according to the provisions of article
331 of the Fiscal Code, for which the chargeability occurs in the reporting period ?

- supply of cereals and technical plants Yes No

- supply of mobile phones Yes No

- supply of integrated circuit devices before their Yes No

integration into final-user products

- supply of game consoles, PC tablets and laptops Yes No

Do you request the refund of the VAT negative amount? Yes No

INVOICES ISSUED AFTER A TAX AUDIT, according to art. 330 par. (3) of the Fiscal Code
-LEI-
No. of invoices issued Total taxable base Total VAT amount

INVOICES ISSUED AFTER A TAX AUDIT, according to point. 108 par. (6) of Title VIII from the Methodological Norms for the
application of the Law 227/2015 regarding the Fiscal Code, approved by the Government Decision no. 1.2016
-LEI-
No. of invoices issued Total taxable base Total VAT amount

DETAILS REGARDING THE VAT UNDER SETTLEMENT OR NON-DEDUCTIBLE VAT

-LEI-
BALANCE OF VAT RELATED TO TRANSACTIONS PERFORMED ALSO DURING OTHE REPORTING PERIODS

Taxable amount VAT

Supplies of goods and services for which VAT is under settlement at the end of the reporting
A.
period, due to the applicability of the VAT cash accounting system, whereof :

A1. Supplies of goods and services performed in the last 6 months / 2 calendar quarters

Acquisitions of goods and services for which the VAT was not deducted at the end of the
B.
reporting period, according to Art. 297 (1) and (2) of the Fiscal Code, whereof :

B1. Acquisitions of goods and services made in the last 6 months / 2 calendar quarters

This return constitutes a receivable title and takes the legal effect of the payment notification as of submission thereof under the law.
 Under the sanctions applicable to false in public acts, I hereby declare that the information in this form is accurate and complete.

Person who drfted the return

Name
Surname
Title

Signature

Tax authorities only

Registration Registration date

number