Despre e-Factura și dreptul de deducere al TVA
About e-Invoice and the right to deduct VAT
Author(s): Mirela PăunescuSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: Romanian e-invoice B2B tranzactions; taxable persons; taxable persons not established within the territory of Romania; deduction right;
Summary/Abstract: Law no. 296/2023 and GEO no. 115/2023 has recently been published and among the many legislative changes is the mandatory use of e-invoicing from 2024. In the following, we will review the announced changes and show that the originally existing form of the legislation seems to be in breach of European VAT jurisprudence. Subsequently, based on public consultations, the Ministry of Finance published a number of legislative changes aimed at clarifying issues identified as problematic or which could be improved. However, we believe there are still issues that need to be ammended, such as the disproportionate penalties applied to buyers under certain conditions from 1 July 2024.
Journal: Revista Consultant Fiscal
- Issue Year: 2023
- Issue No: 03
- Page Range: 22-27
- Page Count: 6
- Language: Romanian
- Content File-PDF