Comerțul electronic de bunuri și servicii către consumatori finali. Ce se schimbă, din perspectiva TVA-ului, de la 1 iulie 2021?
E-Commerce of goods and services to individuals. What changes from a VAT point of view starting with July 1st, 2021?

Summary/Abstract: Legislative provisions in the field of taxation applicable to e-commerce (B2C type) suffers major and fundamental changes from July 1st, 2021. The legislative reform on this subject adopted at European level was transposed into national legislation by Emergency Ordinance no. 59/2021 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, published in the Law Gazette, Part I no. 630 of 28 June 2021, being applicable starting with July 1st, 2021. These legislative changes in the field of taxation will have a substantial impact on all companies that deliver / provide goods or services online to final consumers (usually individuals) located in the European Union. The new European E-Commerce legislative package has led to the amendment or even introduction of dozens of articles in Law no. 227/2015 on the Fiscal Code. In this article we aim to detail, analyse and explain all legislative changes that have been adopted in national legislation, so that Romanian companies can prepare for the application of new procedures related to registration, declaration, and payment of VAT, as well as for those related to cross-border trade imports.

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