The statement regarding the amounts resulting from VAT adjustment, in case the beneficiary of the asset transfer is not registered as a VAT payer shall be filled in and submitted by the tax payer, beneficiary of the asset transfer provided under art. 128 par. (7) of the Fiscal code, as successor of the assignor with regards to adjusting the right of deduction, if they are not registered as VAT payers according to art. 153 of the Fiscal code and do not register as VAT payers, as a result of the transfer.
This statement shall be submitted by the 25th of the month following the month when the asset transfer takes place, to the fiscal body with jurisdiction over the area where the tax payer, beneficiary of the asset transfer, has their fiscal address or to the entity where they are registered as tax and duty payers.
The statement must specify the amount representing the VAT taxes owed to the state, as a result of adjustments carried out according to art. 128 par. (4), art. 148, 149 or 161, as the case may be, in the Fiscal code.
Should VAT be declared as resulting from the asset transfer from several assignors, the statement shall be filled in with the total amount of value added tax to be paid, in Lei.
The due amounts must be paid by the 25th included of the month following the month when the asset transfer took place.
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