Procedura de restituire a TVA cumpărătorilor, persoane fizice, care nu sunt stabiliți în Uniunea Europeană
VAT refund procedure for consumers, natural persons, who are not established in the European Union

Summary/Abstract: Individual buyers who do not have a permanent residence in the European Union can benefit from VAT reimbursement for goods purchased in Romania, according to Order 101/2016. This facility is available for purchases made in the network of stores authorized to carry out sales of goods that give the right to request a VAT refund. Supporting documents, such as the invoice and refund document endorsed by the customs office of exit, are very important to be able to get the refund. Tax Free authorization can be a competitive advantage for shops, especially those located in tourist areas.

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