The proposed changes refer to:
- documents to justify the exemption from export VAT even where the exporter from a VAT perspective cannot be a exporter from a customs perspective;
- several aspects related to the package “quick fixes”;
- clarifications following several ECJ decisions (e.g. for deliveries/presses to ships/aircraft).
Source Ministry of Finance
Draft Order 103 2016 in English (unofficial translation)
Latest Posts in "Romania"
- Romania Intensifies 2025 Tax Audits with Digital Tools, E-Invoicing, and Stricter Compliance Measures
- General Court T-643/24 (Credidam) – AG Opinion – Unauthorized use of copyrighted works incurs VAT on fees
- Romania Launches Major Tax Audits Targeting Over 500 Large Companies to Boost Compliance
- Romania to Impose New EUR 5 Logistics Tax on Non-EU Parcels Under EUR 150 from 2026
- Briefing Document & Podcast: Romanian E‑Invoicing, E‑Reporting, and E‑Transport: Scope, Timeline & Requirements
