- On December 12, 2025, the State Tax Service clarified VAT rules.
- Legal consultancy services for obtaining Romanian citizenship are not VAT-exempt.
- These services are subject to VAT on their full value under article 103 (1) (6) of the Tax Code.
Source: 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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