The period of application of the reverse charge mechanism in relation to operations involving goods and services at risk of fraud was...

Summary The Court of Justice of the European Union has published the reference for a Romanian case (C-291/18) on whether article 148(c)...

Citations: Cartrans Spedition Srl v. Romania; C-495/17 Summary Advocate General Eleanor Sharpston in Cartrans Spedition Srl v. Romania,...

Romania could become the only EU member state to enforce the VAT split payment, and this will have a major impact on Romanian companies....

Customs value of defective goods (X BV, C-661/15, 12/10/2017) An importer may adjust the customs value declared upon importation where it...

Another very important element that will come into effect on 1 September is a VAT account. For those who are VAT payers, Romanian state...

Taxpayers are no longer required to submit the Statement 088 on the intention and capacity to carry out operations requiring VAT...

But what to do when your business grows so much that clients from outside your country border are interested in the goods you provide?...