Change in VAT system for transactions with non-taxable persons
Based on the provisions of Government Emergency Ordinance no. 59/2021, three special OSS regimes were rolled out in Romania from 1 July 2021. The introduction of the special OSS regimes implements the legislative package of the European Commission that reforms the regulation of online commerce, and it means a significant change in the VAT regime for transactions with non-taxable persons in Romania.
The system already existed in the Romanian Fiscal Code under the name “Mini One Stop Shop” (MOSS) before 1 July, but only for electronic services. On 1 July 2021, it was expanded to include several categories of transaction, becoming the “One Stop Shop” (OSS).
These provisions aim to extend the simplification measures applicable to certain transactions with non-taxable persons (mainly natural persons) and applying VAT from the Member State of the buyer (thus avoiding registration for VAT purposes in multiple EU states).
Source WTS
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