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Tax And Accounting Implications Of The Use Of Special Charge Scheme For Second-Hand Goods To The Pawn Shops In Romania


Author Info

  • Nicolae Ecobici

    (“Constantin Brâncuşi” University of Târgu Jiu, Romania)

  • Lucia Popa-Paliu

    (“Constantin Brâncuşi” University of Târgu Jiu, Romania)

  • Ionela-Claudia Dina

    (“Constantin Brâncuşi” University of Târgu Jiu, Romania)


In the same time with the crisis deepening in Romania, pawn businesses are also growing. In this paper we discussed several issues concerning the choice of the scheme of registration and determination of value added tax at Pawn Shops, together with the tax and accounting implications of this choice. Therefore, we presented the theoretical aspects regarding the likelihood of Pawn Shops to choose the special scheme for second-hand goods, as they are covered by the Fiscal Code. At the end of this paper we presented based on an example the tax and accounting implications of such special scheme as compared with the “normal” scheme regarding VAT at the Pawn Shops in Romania.

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Bibliographic Info

Article provided by University of Petrosani, Romania in its journal Annals of the University of Petrosani - Economics.

Volume (Year): 10 (2010)
Issue (Month): 2 ()
Pages: 137-148

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Handle: RePEc:pet:annals:v:10:y:2010:i:2:p:137-148

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Related research

Keywords: Pawn Shops; special charge scheme; normal charge scheme; second-hand goods; VAT; tax implications; accounting records;

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Cited by:
  1. Dina Ionela Claudia & Marica Valeria & Blendea Marian, 2013. "Accounting And Fiscal Treatments Specific For The Lending Of Population Through Pawnshops," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 111-115, August.


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