TVA
VAT

Summary/Abstract: The material presents a series of practical cases regarding the application of VAT in cross-border transactions, covering supplies of goods and services between Romania, EU Member States, and third countries. It analyzes key aspects such as the determination of the place of supply, import and export regimes, VAT exemptions, the reverse charge mechanism, and the use of simplification schemes (OSS). It also highlights the implications of recent case law of the Romanian High Court of Cassation and Justice (ICCJ) and the Court of Justice of the European Union (CJEU) on the right to carry forward and refund VAT, as well as the importance of supporting documentation in substantiating the applicable VAT treatment in complex transactions.

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