The present order establishes the procedure for payment of VAT in Romania by taxable persons that are not registered and that are not obliged to register for VAT purposes in Romania and that effect delivery of goods or performance of services occasionally in Romania and for which they are obliged to pay VAT.
In this respect, to pay the VAT, taxpayers will file an application for issuing Decision regarding the payment of VAT for deliveries of goods and/or performance of services made occasionally. This request is submitted after the delivery of goods and/or performance of services made occasionally, but not later than the last day of the month in which the taxable delivery/performance is made, being accompanied by copies of documents proving the delivery/performance (contracts, sales invoices, etc.).
The form is submitted, directly or by proxy, to the fiscal authority in whose jurisdiction was effected the supply of goods and/or the performance of services performed. Based on this request, the tax authority will issue and communicate its tax return no later than the 10th of next month. The payment of VAT must be made in lei, in a special account, not later than the 25th of the month following the month in which delivery / performance was made.
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