Consultanță Fiscală Regimul TVA al tranzacţiilor cu bunuri second-hand efectuate de persoane fizice. Achiziţiile şi livrările de bunuri: locul taxării operaţiunilor (I)
Tax Advice VAT Regime for Transactions With Second-Hand Goods Carried Out by Individuals. Acquisitions and Supplies of Goods: Place of Taxation (I)

Summary/Abstract: It is not uncommon for individuals to begin engaging in economic activities without fully understanding the tax risks they are exposing themselves to. In the following, we examine the VAT regime for second-hand goods deliveries carried out by such individuals when the goods are purchased from other Member States of the European Union and sold in Romania. Taxable transactions are defined in Article 268 of the Fiscal Code.

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