VATupdate

Comments on ECJ C-146/21: Romania may impose a condition of VAT registration on application of the reverse charge mechanism

The EU Court of Justice has ruled that it is not contrary to EU law for Romania to require both the supplier and the buyer to be registered for VAT in advance for the application of the reverse charge mechanism.

Source Taxlive

See also ECJ C-146/21 (DGRFP Bucureşti) – Judgment – No application of Reverse-Charge before VAT registration

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