Regulatory

According to an Emergency Ordinance amending and completing the Romanian Fiscal Code, supplies of cereals and industrial crops performed on the Romanian territory between companies registered for VAT purposes will be subject to the reverse charge mechanism.

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Three orders have recently been issued by the Romanian tax authorities concerning:
 

·         registration procedure for VAT purposes for taxable persons established in Romania;

·         clarifications on how the VAT for taxable supplies of building and land is determined;

·         procedure for amending ex offcio the fiscal file.

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Changes or additions brought by Government Decision no. 150/2011 regarding the Methodology Norms of the Fiscal Code in relation to the value added tax.

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This 18th edition of A guide to VAT in the 27 EU Member States, Norway and Switzerland encompasses everything you need to know about VAT in Europe, and much more. Comprehensive and easy to use, it’s a VAT encyclopedia of over 1000 pages that goes beyond rules and legislation, offering a valuable resource that helps you to understand and interpret the changes.

It is the only complete reference guide on the market today. In it you will find:

-          an analysis of the EU VAT rules, following the structure of the EC VAT Directive;

-          an analysis of OECD guidance which has a VAT impact;

-          an analysis of OECD guidance on e-audits;

-          an overview of European Court of Justice case law in the field of VAT, as well as pending cases;

-          the responses to 186 frequently asked questions on VAT and on the VAT Package for each of the 27 EU Member States, Norway and Switzerland;

-          appendices including useful and comprehensive tables of thresholds, VAT rates, composition of VAT number, appointment of a tax representative and content of the invoice, together with a consolidated text of the EC VAT Directive, the implementing Regulation and pending proposals.

Price: EUR 200

Click here to read more about A Guide to VAT in the 27 EU Member States, Norway and Switzerland

Contacts

Daniel Anghel
Partner, Indirect Taxes
daniel.anghel@ro.pwc.com

Mihai Vintu
Senior Manager, Indirect Taxes
mihai.vintu@ro.pwc.com

To order a copy, please complete this short order form.

The president of the National Authority for Fiscal Administration issued Orders No 3, 4, 5 and 7, dealing with the procedure for cross-border VAT refunds and the VAT registration forms.

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Intrastat thresholds for 2010.

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Changes brought by Ordinance 109/2009 regarding the Value Added Tax.

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Three Orders of the Minister of Public Finances have been published, amending the norms for applying simplification measures and certain VAT exemptions.

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