- The special regulation anticipates the possible introduction of the reverse charge mechanism.
- The provision by the Revenue Agency number 309107/2025 implements the optional VAT payment discipline for services provided through contracts to logistics or transport and goods handling companies.
- The unique regulation, outlined in article 1, paragraph 59 and following of Law 207/2024, allows for the option of having VAT paid by the client on behalf of the service provider.
- This optional discipline is recommended to avoid potential disputes with the tax authorities regarding VAT fraud.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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