{"id":71525,"date":"2017-10-16T17:37:04","date_gmt":"2017-10-16T15:37:04","guid":{"rendered":"http:\/\/tra.org\/demo\/?page_id=71525"},"modified":"2017-10-26T14:17:29","modified_gmt":"2017-10-26T12:17:29","slug":"roumanie","status":"publish","type":"page","link":"https:\/\/tra.org\/fr\/membres-correspondants-de-tra\/roumanie\/","title":{"rendered":"Roumanie Vat Services & Information"},"content":{"rendered":"

[vc_row type=”container” padding_top=”” padding_bottom=””][vc_column][vc_single_image image=”71774″ img_size=”full” alignment=”center” style=”vc_box_shadow_border”][\/vc_column][\/vc_row][vc_row type=”container” padding_top=”” padding_bottom=””][vc_column width=”1\/2″][vc_custom_heading text=”Tax Representation SRL” font_container=”tag:h2|font_size:25px|text_align:left|color:%23000000″ use_theme_fonts=”yes”][vc_empty_space][vc_empty_space][\/vc_column][vc_column width=”1\/2″][vc_empty_space][vc_single_image image=”302″ img_size=”full”][\/vc_column][\/vc_row][vc_row type=”container” padding_top=”” padding_bottom=””][vc_column][vc_empty_space][vc_column_text]Tax Representation SRL peut agir en tant que mandataire afin de traiter avec les autorit\u00e9s fiscales roumaines en votre nom. La soci\u00e9t\u00e9 peut aussi immatriculer votre soci\u00e9t\u00e9 en tant que r\u00e9sidente fiscale roumaine et peut pr\u00e9parer et d\u00e9poser vos d\u00e9clarations de TVA, vos d\u00e9clarations d\u2019\u00e9change de biens, vos demandes de remboursement de TVA, vous assister dans la planification de vos transactions, ou enfin, vous apporter une assistance pratique afin de trouver la solution la plus efficace en mati\u00e8re de logistique pour vos op\u00e9rations intra et extracommunautaires.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”container” padding_top=”” padding_bottom=””][vc_column][vc_tta_accordion style=”outline” color=”orange” spacing=”5″ gap=”5″ c_icon=”chevron” active_section=”” no_fill=”true” collapsible_all=”true”][vc_tta_section title=”Le Guide TVA En Roumanie<\/b>” tab_id=”1507735192768-81aa2b00-347c”][vc_column_text]Cliquer ici pour t\u00e9l\u00e9charger le guide TVA en Roumanie<\/a>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”Vat In Romania At A Glance<\/b>” tab_id=”1507808212566-debc9fae-f909″][vc_column_text]Name of the tax<\/strong>\u00a0\u2013 Value Added Tax<\/p>\n

Local name<\/strong>\u00a0\u2013 Taxa pe Valoare Adaugata<\/p>\n

Date introduced<\/strong>\u00a0\u2013 January 1, 1993<\/p>\n

Date of membership in EU<\/strong>\u00a0\u2013 January 1, 2007<\/p>\n

Administered by<\/strong>\u00a0\u2013 Ministry of Finance (www.mfinante.ro<\/a>)<\/p>\n

[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”VAT Rates<\/b>” tab_id=”1507808246728-7e77b6bb-1b3a”][vc_column_text]Standard \u2013 24%<\/strong>
\nReduced<\/strong>\u00a0\u2013 applied for certain supplies, including textbooks, books, newspapers and magazines (except those used solely or principally for advertising), admissions to castles, museums, exhibitions etc., the supply of prosthesis and related accessories, the delivery of orthopedic aids, hotel or similar accommodation, bread and bakery products.
\n5%<\/strong>\u00a0\u2013 applied to social housing, under certain conditions;
\nOther<\/strong>\u00a0\u2013 Exempt with and without credit supplies: VAT exempt supplies include medical care and dental services, certain financial and banking services, insurances and reinsurance services and most exports.<\/p>\n

Effective January 1, 2016, the standard rate will be reduced to 20% and effective January 1, 2017 to 19%.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”VAT Registration<\/b>” tab_id=”1507888231057-aaa1da96-93be”][vc_column_text]VAT registration is required for persons carrying out taxable operations in Romania. Taxable persons with an annual turnover of less than EUR 65000 may be eligible for a special VAT-exempt regime.
\nFor distance sellers in Romania, the threshold is of EUR 35000.
\nTaxable persons established in the Community, apart from taxable persons from Romania, with the obligation to register for VAT purposes, have the option to register directly or by appointing a VAT tax representative. Taxable persons not established in the Community have the obligation to register in Romania for VAT purposes by appointing a VAT fiscal representative.<\/p>\n

Cancellation of VAT Registration<\/strong>\u00a0\u2013 under specific situations, the tax authority may cancel VAT registrations, e.g. if the VAT returns filed for 6 consecutive months during a six month period (for taxpayers that have the calendar month as their VAT period), or for two consecutive quarters (for taxpayers that have the calendar quarter as their VAT period) submitted by the taxpayer, did not include any acquisitions \/ supplies of goods \/ services, i.e. if the taxpayer did not carry out taxable transactions during the reporting periods.<\/p>\n

VAT Number Format<\/strong>\u00a0\u2013 RO 123456789<\/p>\n

Filing and Payment<\/strong>\u00a0\u2013 VAT returns must be submitted on a monthly basis; Quarterly filing and payment are available for taxable persons with an annual turnover under 100000 EUR. However, if a taxable person performs at least one intra-Community acquisition of goods, VAT returns must be submitted monthly.
\nVAT returns may be submitted bi-annually\/ annually, under certain conditions (approval of the relevant tax authority).
\nNo annual Romanian VAT returns are to be submitted.
\nThe VAT reporting and payment deadline is of 25th of the month following the fiscal period (i.e. month \/ quarter).<\/p>\n

VAT Cash Accounting System<\/strong>\u00a0\u2013 Am optional VAT cash accounting system is available, under which local suppliers established in Romania with an annual turnover under EUR 500000 are required to collect VAT only when their invoices have been paid, but no later than 90 days from the date of issuance.<\/p>\n

Invoicing<\/strong>\u00a0\u2013 Council Directive 2010\/45\/EC on invoicing rules has been transposed into Romanian VAT law, according to which, any documents or messages on paper or in electronic format, if in compliance with the provisions of the Romanian Fiscal Code, are to be considered invoices.<\/p>\n

Intra-Community Operators Registry<\/strong>\u00a0\u2013 Romanian VAT payers performing intra-Community transactions (either purchases or sales or both) are also required to register in the Intra-Community Operators Registry.<\/p>\n

Intrastat Reporting<\/strong>\u00a0\u2013 For goods only, if certain thresholds are exceeded \u2013 either for dispatches or arrivals \u2013 an Intrastat report must be completed and submitted to the Romanian statistical office. The report must be submitted monthly by the 15th of the month following the reporting month. The threshold are as follows:
\n\u2022 For dispatches: 900000 RON;
\n\u2022 For arrivals: 500000 RON.
\nEORI Registration \u2013 Provided that the company imports goods in Romania it needs to obtain an EORI number from the customs authorities.<\/p>\n

VAT Grouping<\/strong>\u00a0\u2013 A consolidated VAT return is submitted by the members of a VAT group. VAT grouping is no longer limited to large taxpayers. However, VAT grouping can be applied only when the taxpayers that are managed by the same fiscal authorities (meaning that no VAT grouping can be applied for taxpayers established in different counties).<\/p>\n

VAT Refund<\/strong>\u00a0\u2013 Romanian taxable persons can generally recover the VAT with which they are charged on their purchases of goods and services, subject to conditions and possible limitations and exceptions.
\nAs of January 1, 2007, based on the relevant EU Directives, foreign companies established in or outside the EU which incur VAT in Romania are entitled to claim back the VAT on all eligible business expenses, such as conferences, events, training, hotel accommodation, meals, fuel and transportation services.
\nSimilarly, Romanian established companies may request the refund of input VAT incurred on their expenditure made abroad (e.g. hotel accommodation, fuel costs, training) through a claim form submitted in that respective country.
\nEU companies do not require a fiscal representative for refund purposes in Romania as the refunded VAT could be paid directly into the company\u2019s bank account in the country of origin. Non-EU companies require a fiscal representative for refund purposes and a bank account in Romania. However, a non-EU company may recover the VAT incurred in Romania only in case it is established in a country with which Romania has signed a reciprocity agreement.[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][vc_empty_space][\/vc_column][\/vc_row][vc_row type=”container” padding_top=”” padding_bottom=””][vc_column][vc_separator color=”#ede7e3″ type=”normal” thickness=”1″ up=”” down=”” el_class=”dotted”][vc_custom_heading text=”
\nContactez Nous pour plus d\u2019information concernant nos services TVA en Roumanie:
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