The order addresses:
- Intra-Community supplies of goods
- Exports and the supply of services directly related to exports
The order also expands the deadline for submitting supporting documents for an exemption from VAT, from 90 days to 150 days (including for the buyer’s affidavit in instances when the transport of the goods is the responsibility of the customer).
In general, the order clarifies certain situations involving VAT exemptions—clarifications that may aid taxpayers during VAT audits. The order aligns Romanian VAT rules with EU regulations and directives and follows the judgments of the Court of Justice of the European Union (CJEU) in various recent cases.
Source KPMG
Latest Posts in "Romania"
- Key Amendments to Romania’s Fiscal Code: RO e-Invoice and e-VAT System Updates, December 2025
- Romania Announces January 2026 VAT and Tax Filing Deadlines for All Taxpayers
- Romanian Companies: VAT Exemption and Reporting Duties for Small Enterprises in Other EU States
- ECJ C-465/25 (Matin Maier) – Questions – Can Businesses Recover VAT if Supplier’s VAT Number Is Revoked?
- Romania Clarifies 2026 E-Invoicing Rules: Unified Deadlines and New Registration for Individuals
