By way of introduction, Regulation no. 2446/2015 has brought certain amendments to Regulation 952/2013 of the European Parliament and the Council regarding the Union Customs Code. Included in these amendments is a modification of the definition of the term ‘exporter’. The modification involves introduction of a specific condition regarding being established within the customs territory of the EU.
Source: BDO
Latest Posts in "Romania"
- Romania Approves Prefilled VAT Return Under Order 2351/2025
- Romania Repeals NGO VAT Exemption, Raises VAT and Dividend Tax Rates
- New ECJ VAT Case T-680/25 (Mercedes Benz) – No details known yet
- Romania Increases Reduced VAT Rate on Agricultural Products and Services to 11%
- Romania Delays E-Invoice Requirement for Farmers and Cultural Institutes Until June 2026
