Rambursarea TVA din Uniunea Europeană: un ghid simplificat pentru firmele din România
VAT refund from other EU Member States: A simplified guide for Romanian companies

Summary/Abstract: In a complicated landscape of VAT reimbursement within the European Union, Romanian companies may find themselves navigating a maze of rules, conditions, and procedures. To make this journey easier, we’ve created a comprehensive guide tailored to businesses looking to get VAT refunds from other EU member states. The taxable person established in Romania can benefit from the VAT refund related to imports and purchases of goods/services made in another EU member state. The right to refund VAT related to purchases is determined according to the legislation of the Member State of refund. The refund request is submitted electronically no later than September 30 of the calendar year following the refund period (i.e. until September 30, 2023 for purchases made in2022). The reimbursement period is a maximum of one calendar year and a minimum of 3 calendar months, with some exceptions, and the minimum threshold of the requested amount is 50 euros or 400euros, depending on the period for which the reimbursement is requested. As with any process that involves interaction with the tax authorities, the assistance of a tax consultant who knows this process in detail and ensures better communication with the tax authorities is recommended. This recommendation is even stronger when the communication is with the tax authorities of another state, in another language of communication, and the amounts involved are significant.

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