VAT – Declaration regarding the special scheme for small retailers

In brief

Ordinance 263/2025/1, of 2 July, has been published in the Official Gazette, approving the declaration regarding the special scheme for small retailers and the respective instructions for completion.

In detail

Following the program of measures aimed at simplifying and reducing bureaucracy in the relationship between citizens, companies, and the Public Administration, the ordinance now published approves the declaration regarding the special scheme for small retailers and the respective completion instructions , in order to comply with the declarative obligation set out in point b) of paragraph 1 of article 67 of the VAT Code.

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