Romania Extension of the authorisation for Romania to continue to apply a reverse charge for wood supplies 20 January 2023
European UnionRomania ECJ C-461/21 (Cartrans Preda) – AG Opinion – Exemption for (transport) services to imported goods, evidence required? 19 January 2023
European UnionRomania ECJ C-696/22 (C SPRL) – Questions – Collected of VAT only when the consideration for the services was received and not when the services were actually provided 18 January 2023
Romania Tipping must be taxed regardless of whether the covered taxpayer in Romania pays VAT or not 16 January 2023
Romania Romania Expands Products and Services Qualifying for 9% VAT Rate on Fertilizers, Other Agricultural Products 14 January 2023
Romania In what situations do taxpayers have to file an F4105 notification in Romanian fiscalization? 11 January 2023
Romania The period during which companies are obliged to archive financial-accounting documents, drastically reduced 11 January 2023
Romania The Romanian government provides the first technical and functional details of the vending machines that require connection to fiscal electronic cash registers 07 January 2023
Romania First technical and functional details of vending machines requiring connection to fiscal electronic cash registers 05 January 2023
European UnionRomania Combined Nomenclature applicable as of 1 January 2023: Regulation (EU) 2022/1998 27 December 2022
Romania Approving the risk sub-criteria developed from the general criteria provided by the Fiscal Procedure Code: OPANAF no. 2017/2022 27 December 2022
Romania Clarifications brought to the notion of “habitable” housing at the time of delivery for the application of the 5% VAT rate: Law no. 301/2022 27 December 2022
European UnionRomania Proposal European Commission to allow reverse charge on domestic supplies of wood 24 December 2022
Romania VAT rate increases to 9% (from 5%) for hotel accommodation, restaurant and catering services (and other VAT rate changes) 23 December 2022
Romania Derogation proposal for Romania to continue to apply a domestic reverse charge for supplies of wood products 22 December 2022
European UnionRomania ECJ Excise Duty Case C-332/21 (Quadrant Amroq Beverages SRL) – Judgment – Excise Duty Exemption for Ethyl Alcohol intended to be used and already used 22 December 2022
Romania VAT reduced to 5% for heat pumps, photovoltaic panels and solar thermal panels 15 December 2022
Romania Romania still loses a third of its VAT to the budget, but the digitization of ANAF will have a visible impact 13 December 2022
Romania Rate Changes for Non-Alcoholic Beverages and Restaurant and Catering Services effective 1 January 2023 08 December 2022
Romania ANAF reduces the number of middle taxpayers to 15,000. Opt-outs will be able to opt-in to file D406 (SAF-T) but cannot opt-out afterwards 08 December 2022