The present order approves the model and content of the form 313 “Reimbursement petition for taxable persons unregistered for VAT purposes in Romania, settled outside the Community”, code MFP 14.13.03.02/13.
Attention, the unregistered taxable person and who is not obliged to register for VAT purposes and who is not settled within the Community may request the reimbursement of paid tax if, in accordance with the laws of the country where she/he is settled, a taxable person settled in Romania would have the same reimbursement right in terms of the value added tax or other similar taxes / charges applicable in that country. Currently, Romania has concluded reciprocity declarations on VAT reimbursement with Switzerland and Turkey. Therefore, until further changes, the VAT paid in Romania may be required to be reimbursed only by the taxable persons registered in these two states.
Also, the taxable persons settled in Romania may request at the reimbursement the VAT paid in Switzerland or in Turkey for the purchase of goods or services in these states. The VAT refund request is made under the provisions of the respective states.
For the reimbursement of the VAT paid in Romania, the request for reimbursement must be submitted to the competent fiscal authority within maximum 9 months from the end of the calendar year in which the tax becomes payable. The reimbursement is made only through a designated representative in Romania.
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