{"id":6907,"date":"2023-09-11T11:59:00","date_gmt":"2023-09-11T10:59:00","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=6907"},"modified":"2024-07-11T12:01:12","modified_gmt":"2024-07-11T11:01:12","slug":"roumanie-modification-du-formulaire-de-declaration-de-la-tva","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/fr\/romania-change-in-vat-return-form\/","title":{"rendered":"Roumanie - Modification du formulaire de d\u00e9claration de TVA"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Le 26 juillet 2023, l'Agence Nationale pour l'Administration Fiscale a introduit 2 lignes suppl\u00e9mentaires dans le formulaire D300 - D\u00e9claration de TVA, afin de refl\u00e9ter les nouvelles exon\u00e9rations de TVA avec droit \u00e0 d\u00e9duction dans le secteur m\u00e9dical. Ce changement est applicable \u00e0 partir du formulaire de d\u00e9claration de TVA du mois d'ao\u00fbt 2023, dont la date limite est le 25 septembre 2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La modification porte sur la case 14 (\"Livraisons de biens et prestations de services exon\u00e9r\u00e9es de la TVA, ouvrant droit \u00e0 d\u00e9duction, autres que celles sp\u00e9cifi\u00e9es aux lignes 1 \u00e0 3\"), en ajoutant \u00e0 cette case les mots \"dont\" et deux lignes suppl\u00e9mentaires :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. Ligne 14.1, pour les livraisons de biens\/services exon\u00e9r\u00e9s avec droit \u00e0 d\u00e9duction, en ce qui concerne les op\u00e9rations suivantes :<br>- les services de construction, de r\u00e9novation et de modernisation des unit\u00e9s hospitali\u00e8res ;<br>- les livraisons d'\u00e9quipements m\u00e9dicaux, de dispositifs, d'articles, d'accessoires et d'\u00e9quipements de protection, de mat\u00e9riaux et de consommables \u00e0 usage sanitaire, destin\u00e9s \u00e0 \u00eatre utilis\u00e9s dans le domaine des soins de sant\u00e9 ou \u00e0 \u00eatre utilis\u00e9s par des personnes handicap\u00e9es, des biens essentiels pour compenser et surmonter les handicaps, ainsi que l'ajustement, la r\u00e9paration, la location et la location-bail de ces produits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. Ligne 14.2, pour la livraison de biens exon\u00e9r\u00e9s avec droit \u00e0 d\u00e9duction, en ce qui concerne :<br>- la fourniture de proth\u00e8ses et de leurs accessoires ;<br>- la livraison de produits orthop\u00e9diques.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"h-article-categories\">Cat\u00e9gories d'articles<\/h5>","protected":false},"excerpt":{"rendered":"<p>On the 26th July 2023, the National Agency for Fiscal Administration has introduced 2 additional rows in the form D300 &#8211; VAT Return, in order to reflect [&hellip;]<\/p>\n","protected":false},"author":239137925,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1387],"tags":[1418],"class_list":["post-6907","post","type-post","status-publish","format-standard","hentry","category-eu-vat-update","tag-romania-vat-update"],"jetpack_publicize_connections":[],"jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-1Np","jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6907","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/users\/239137925"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=6907"}],"version-history":[{"count":2,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6907\/revisions"}],"predecessor-version":[{"id":6909,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6907\/revisions\/6909"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=6907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=6907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=6907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}