The Ministry of Finance has published on the website a circular that should clarify the tax legislation regarding the conditions of application of the value added tax exemption for certain operations.
Thus, in the mentioned material are found: clarifications on the notion of exporter from the perspective of VAT and the ways to justify the VAT exemption for the export of goods, in the context of amendments to customs legislation; clarifications on the justification of intra-Community transport in order to apply the VAT exemption for the intra-Community supply of goods.
Source Profit.ro
