Tax Flash No. 3/2014
Order 59/2014 amending Order 3/2010 for the approval of the Procedure for receiving VAT reimbursement requests for VAT paid by taxable persons established in Romania for the imports and acquisitions of goods/services performed in another Member State of the European Union was published in Official Gazette 68/2014
- The Order aligns to the Fiscal Code’s provisions, in the sense that the condition according to which the taxable persons established in Romania have to justify the payment of VAT for the imports and acquisitions of goods/services performed in another EU Member State is eliminated
