Romanian Companies: VAT Exemption and Reporting Duties for Small Enterprises in Other EU States

• Romanian companies using the VAT exemption for small enterprises in other EU states must submit a quarterly electronic report, even if there are no transactions.
• The report details the value of goods/services supplied in Romania and each EU state, with separate reporting for states with sector-specific thresholds.
• Errors require a corrective report; interim reports are needed if identification codes are assigned mid-quarter.
• ANAF monitors compliance with the EUR 100,000 annual threshold for non-Romanian transactions and notifies both taxpayers and relevant EU authorities if reports are not submitted.
• The Tax Administration for Non-Resident Taxpayers (DGRFP Bucharest) manages these reports.

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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