The VAT return has recently been updated by the tax authority, and companies must submit the new model of the Form 300 starting with the related operations in August. The deadline for reporting and paying VAT for the month of August, applicable to companies with a monthly fiscal period, is September 25.

At the beginning of this month, the National Fiscal Administration Agency published in the Official Gazette an updated model for the VAT statement. Regulation was made by ANAF Order no. 1176/2023, normative act that appeared in the Official Gazette on August 4. The order expressly states that the new form must be used starting with operations related to August 2023, which means that the first submission of the new form must be made by September 25 at the latest.

By the ANAF Order, two new lines were introduced in the VAT declaration, in which taxable persons must report, separately from other operations exempted from value added tax, information on the operations exempted according to the new legal provisions of Law no. 88/2023. We remind you that this law regulated, starting in June, new VAT-exempt operations with the right to deduct. More precisely, the normative act introduced into the Fiscal Code four new categories of supplies of goods and services where a VAT exemption with the right to deduct applies:

• delivery of prostheses and accessories of prostheses,
• delivery of orthopedic products,
• construction, rehabilitation or modernization services of hospital units under public law or hospitals managed by non-profit entities, registered in the Register held by the tax authority, as well as
• the delivery of medical equipment, devices, devices and consumables, to the same types of hospitals mentioned previously.

Thus, for taking over the new tax-exempt operations in the VAT statement after line 14 of the old form, two new lines were added, respectively:

• row 14.1, for the deliveries of goods/services exempted with the right of deduction, provided for in art. 294 para. (5) lit. a) and b) of the Fiscal Code (construction and modernization of hospitals, respectively deliveries to public hospitals)
• line 14.2, for deliveries of goods exempted with the right of deduction, provided for in art. 294 para. (5) lit. c) and d) of the Fiscal Code (supplies of prostheses and deliveries of orthopedic products.)

According to ANAF, this change aims to ensure an easy identification of these new operations, as well as to ensure the possibility of carrying out analyzes and evaluations.

It is worth pointing out that Law no. 88/2023 also led to the modification of the rules of the Fiscal Code by GD no. 653/2023, normative act published in the Official Gazette on the same day as the new VAT return.

In the rules, the definitions for medical prostheses and orthopedic prostheses were updated from the point of view of VAT, and it was also established that the delivery of dental prostheses is exempt from VAT, but without the right of deduction.

Also, VAT exemption procedures were regulated for both the import and the intra-community purchase of
prostheses or orthopedic products.

In addition, the updated rules of the Fiscal Code also contain new clarifications for hospital construction/rehabilitation services, being specified that the VAT exemption is justified by recording directly on the invoice, having as supporting documents those documents on the basis of which the services are provided, such as contracts with beneficiaries. If the hospitals are managed by NGOs, the provider invoices the services with VAT and the beneficiary requests a VAT refund.

For deliveries of medical equipment, apparatus and other consumables in the medical field, to public law hospitals, the VAT exemption is justified by invoicing, and the beneficiary will give a declaration on his own responsibility that the goods are used in hospital activity.

Article published in Business-Mark.ro