The provision of the Fiscal Code whereby the use of goods by a taxable person in a non-taxable field of activity, when the VAT was deducted in whole or in part from their purchase, is assimilated to a delivery made with payment was eliminated, according to a draft law.
Also, the VAT regime will no longer be applied for the delivery of immovable property to the state in order to settle a budgetary debt, and the head of the Treasury will no longer be the one who will establish, in his own order, the criteria for assessing the fiscal risk.
Source Profit.ro
Latest Posts in "Romania"
- Romania’s Ex-Officio VAT Assessment for Missing D300 Filings
- ANAF Updates Mandatory RO e-Invoice Register Procedure for 2026
- Romania Extends Reduced VAT Rate for Eligible Home Purchases Until September 30, 2026
- Romania Publishes September 2026 VAT Compliance Calendar
- Romania Enacts Historic VAT Liability Cancellation Law














