Romania Reduced VAT rate of 5% for the sale of books, manuals, newspapers, and magazines in electronic format, starting from 2022 24 June 2021
Romania Reduced VAT rate of 5% will be applied for the sale of books, manuals, newspapers, and magazines in electronic format, starting from next year (2022) 23 June 2021
European UnionRomania Flashback on ECJ C-424/12 (Fatorie) – No deduction of VAT in case reverse-charge should have been applied 08 June 2021
Romania Reduced 5% VAT rate as of 2022 on the sale of books, manuals, newspapers and magazines in electronic format 05 June 2021
European UnionRomania ECJ C-182/20 (Administraţia Judeţeană a Finanţelor Publice Suceava and Others) – Judgment – Input VAT deduction prior to insolvency proceedings 03 June 2021
European UnionRomania Flashback on ECJ Cases C-441/16 (SMS group GmbH) – Right to a refund VAT if the taxable person has not been able to use the goods 22 May 2021
European UnionRomania ECJ C-146/21 (DGRFP Bucureşti) – Question – Application of Reverse-Charge before VAT registration 29 April 2021
BulgariaCroatiaRomaniaSerbiaSlovakia The Rise of Continuous Transaction Controls in Eastern Europe 22 April 2021
European UnionRomania ECJ – C-80/20 (Wilo Salmson France) – AG Opinion – No Input VAT deduction without invoice, correction, tax point, refund request 22 April 2021
Romania Clarification on the exemption for export & on the justification of intra-Community transport 01 April 2021
European UnionRomania Flashback on ECJ Cases C-101/16 (Paper Consult) – Right to deduct VAT if the supplier has become inactive 03 March 2021
Romania Cash Accounting Scheme can not be applied if the Taxable persons turnover in the previous year exceeded RON 4,500,000 (including in 2020) 02 March 2021
Romania VAT exemption until Dec. 31, 2022, on vaccines, medical devices, and related services to combat the pandemic 06 February 2021
Romania Increase of ceiling for VAT-cash accounting system and the VAT exemptions for certain imports 04 February 2021
European UnionRomania ECJ C-108/19 (Krakvet sp. z o.o. sp.k.) – Order – Distance sales where customer arranges transport 23 January 2021
European UnionRomania ECJ C-501/19 (UCMR – ADA) – Judgment – Collective management of copyright on musical works 21 January 2021
European UnionRomania ECJ C-655/19 (LN) – Judgment – Property acquisition under enforcement procedure and subsequent sale is not an economic activity 20 January 2021