The Ordinance of the Public Finances Ministry (O.M.F.P.) no. 2226/2006 in respect to the utilization of some financial & accounting forms has been amended.
Thus, the determination is made that for the electronic issued invoices will be applicable the provisions of art. 155 of the Tax Code. At the same time, if the merchandize has been delivered based on a dispatch note, it is no longer necessary to specify in the invoices the number and the date of the waybill.
Moreover, have also been amended the Norms regarding the procedure of granting the certificate for the payment extension of the customs value added tax and the certificate of warranty release for the imports of goods approved by Order 500/2007. Thus, until the 31st of December 2012 inclusively the assessable persons registered for value added tax purposes according to art. 153 of the Tax Code, who have received the certificate for payment extension will not conduct payments to the customs bodies.
This Order comes into force as from the 1st of January 2010.
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