VAT – Amendment to the VAT credit adjustments annex

In brief

It was published the Ministerial Order nr.166/2018, of 8 June, which amends the instructions for the filling of the credit adjustments annex of box 40 of the VAT return.

In detail

According to this Ministerial Order nr. 166/2018, it is now required to mention to the date (year / month) of issuance of the amending document instead of the date of the rectified invoice. This must be included in row 1-A of table 1 for credit VAT adjustments made under article 78, paragraph 2 of the VAT Code.

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