Taxare inversă cu TVA. Facilităţi de TVA la vânzare în programul „Prima Casă”. „De-registrarea” ca plătitor de TVA
Reverse charge for VAT. The VAT facilities in the governmental program entitled "First Home". Unregistering for VAT purpose

Summary/Abstract: Developers that access the First Home program acquire materials with 20% VAT and sell the apartments with 5% VAT. Based on the share of profits applied it will result in most cases an amount to be recovered from the budget that will return in the economy as a source of financing for future operations. Regarding the effects produced by the cancellation of their VAT the Fiscal Code provides some exception. The provisions of art. 11 para. (9) lead to the conclusion that the bankrupt company can issue VAT invoice, even if it has cancelled the VAT code.

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