- If the foreign client has a fixed establishment in Romania, Romanian VAT (21%) applies; the client must register for VAT in Romania.
- If the foreign client has no fixed establishment in Romania, the service is not taxable in Romania; invoice is issued without VAT, provided a valid VAT number is supplied.
- If the client’s VAT number is invalid or missing, the service is taxable in Romania.
- For non-EU clients without a fixed establishment in Romania, the service is not taxable in Romania.
- Specific reporting requirements apply depending on the scenario (Forms 300, 390 VIES, 394).
Source: teaha.ro
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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