To obtain a VAT refund in Romania, the taxable person that is not settled in Romania, electronically makes a request addressed to the member state in which she/he is settled through the electronic portal provided by the member state. The refund request may be sent to the member state of establishment at the latest by September 30 of the calendar year following the repayment period.
The refund of the VAT paid in Romania may be requested, to the extent that the taxpayer would be entitled to deduct this VAT, for the following purchases of goods and / or services:
•fuel;
•vehicles rental;
• other expenses related to transport
• access road taxes and road using tax;
• travel expenses, for example, by taxi or public means of transport;
• accommodation
• catering and restaurant services;
• access to fairs and exhibitions;
• expenditure on luxuries, amusements and entertainment;
• other acquisition of goods and / or services.
All information in the request for reimbursement, as well as any additional information / documents required by the specialized compartment, must be provided by the applicant in Romanian or accompanied by translations into Romanian certified by authorized translators.
The settlement term of the reimbursement claims is of 4 months if additional information has not been requested; if the fiscal authority also requested further information, the communication of the decision of approving/rejecting the reimbursement application must be made within more than 8 months from the date of the reimbursement receipt..
The refund applications filed before January 1, 2010 shall be solved according to the provisions in force at the time of their submission.
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