- Clarifies the requirement for Romanian taxable persons to send invoices to nonresident VAT-registered recipients in Romania.
- Extends the deadline for sending electronic invoices from 5 calendar days to 5 working days.
- Removes the obligation for taxpayers to present results of checks on differences communicated via the RO e-VAT Compliance Notification.
- Non-provision or partial provision of information to clarify differences in VAT returns is no longer considered a fiscal risk indicator.
Source: assets.kpmg.com
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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