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Digital VAT Deferral Certificate: New 2025 Technical Rules for Customs Applications and Management in Romania

  • The Romanian Customs Authority has approved technical rules for issuing VAT deferral certificates electronically via the National Customs Decision System (DVN).
  • Economic operators must submit applications online with specific documentation, and all communication is electronic.
  • Incomplete applications must be supplemented within 30 days or are automatically rejected; valid certificates are issued within 30 days and last six months.
  • Certificates can be amended or revoked through DVN, and revocation occurs if eligibility conditions are no longer met.
  • The new rules digitalize and streamline the VAT deferral process, reducing bureaucracy and processing times.

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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