The recovery of the value added tax paid in another country by taxable persons
Taxable persons settled in Romania, normally registered for VAT purposes, can benefit from the reimbursement of the value added tax for imports and acquisitions of goods/services carried out in another Member State. Taxable persons not settled in Romania can get the reimbursement of the value added tax paid in Romania for the import of certain goods and some purchases of goods/service carried out in Romania if they are not registered nor bound to normally register for VAT purposes in Romania. These reimbursements can be obtained both by taxable persons settled in the Community, and taxable persons settled outside the Community, but the conditions that must be met by the taxable person in order to get the reimbursement, the reimbursement procedures and the competent fiscal organ for the settlement of petitions submitted by taxable persons are different depending on the place of their settlement.
Volume (Year): 1 (2010)
Issue (Month): 12 (December)
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