Romania: Fiscal Code

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The Government Decision amending and supplementing the methodology for the application of the Fiscal code provides also for a VAT package.

Taxation regime for external services. A taxable person has a base of economic activity where the central administrative functions are performed and where essential decisions are taken regarding management. There are further clarifications regarding the involvement of a fixed establishment in Romania for economic activities carried out by a non-resident taxable person.

Supply of services to EU and non-EU beneficiaries. In order to establish the VAT regime applicable to services, the norms specify the necessary documentation based on which it can be determined whether a non-resident beneficiary is a taxable person. These documents include a valid VAT number of the beneficiary from another member state or from a third country, the address of the base of economic activity / fixed establishment in the EU, relevant information such as printed materials from the web site which confirm the status of the taxable person as well as any other relevant information.

Persons liable to pay VAT. A taxable person with a base of economic activity in Romania which supplies services or goods from a fixed establishment outside Romania to taxable beneficiaries in Romania has to issue invoices with Romanian VAT, even if the Romanian base of economic activity does not participate in the related supply of services or goods.

Procedure for VAT reimbursement for non-residents. Taxable persons who are not registered for VAT purposes in Romania have to send a VAT reimbursement request by electronic means to the authorities from the member state where they are established. Taxable persons established in Romania have also to send a VAT reimbursement request by electronic means to the Romanian tax authorities.

The requests have to be sent by 30 September of the year following the reimbursement period. The deadline for VAT reimbursement is four months from the date of receiving the requests by the member state that grants the reimbursement, with the possibility of extension by up to eight months if further clarifications are required. The new reimbursement procedure is applicable to requests submitted after 31 December 2009.


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