Official Gazette No. 179 of 5 March 2024 implemented law No. 33/2024. Amongst other, this law implements the decision of ECJ Case C-717/19 (Boehringer Ingelheim).
The adjustment of the VAT taxable base is allowed when price reductions are given to entities other than the client. In such cases,iIf price reductions aren’t directly provided to clients, suppliers must create a centralizing document for each taxable period to adjust the taxable base.
Source Official Gazette
Unofficial translation
In Article 330, after paragraph (2), a new paragraph, paragraph (2(1)), is introduced with the following content:
“(2(1)) Except for the provisions of paragraph (2), in the situations provided for in Article 287 letter c), if price reductions are not granted directly to the client, suppliers of goods and/or service providers must issue for each fiscal period a centralizing document for adjusting the tax base.”
See also
- ECJ C-717/19 (Boehringer Ingelheim) – Judgment – Reduction of the taxable amount even if not established on a commercial policy
- ECJ Cases – Focus on ”Discounts” (Art. 90)
