The instructions for how to obtain VAT exemptions have been updated with the following clarifications:
Exports of goods and export-related services
- The definition of an exporter has been extended to include persons transporting goods outside of the EU in the absence of a commercial transaction
- In order to justify a VAT exemption, the supplier, who does not have or cannot have the status of exporter, should provide an export customs declaration with box 44 filled in with their data
- The exporter can prove the actual export of the goods from the EU by means other than those specifically mentioned in the legislation
- Export-related services are deemed to be those services that actually contribute to the performance of an export operation and which are provided directly to the exporter/consignee of the exported goods
VAT exemptions for processing services related to imported goods: the condition regarding inward processing has been eliminated.
Ship and aircraft exemptions: clarifications have been provided regarding (i) the supply of goods or services to ships; and (ii) supplies of aircraft.
Intra-Community supplies of goods (in the context of Quick Fixes)
- With respect to the situations provided for in art. 45a of Regulation (EU) 2018/1912,[1] the documents attesting to the transportation of goods from Romania to another Member State are those provided for in paras. (1) and (3) of art. 45a of Regulation (EU) 282/2011. The legislation also stipulates the documentation required to justify a VAT exemption where these situations do not apply (examples are provided)
- Independent parties are deemed to be those that are not related, as per the Fiscal Code (art. 7, point 26)
- The granting of an exemption is dependent on the correct reporting of transactions in the recapitulative statement (examples are provided of situations in which incorrect reporting can fixed)
Submission of supporting documents: the deadline for presenting the supporting documents for VAT exemption has been extended from 90 days to 150 days.
Source: Order no. 2148/2020 amending and supplementing the Instructions for applying value added tax exemptions for the operations provided for in art. 294 para. (1) letters (a)-(i), art. 294 para. (2) and art. 296 of Law no. 227/2015 on the Fiscal Code, as published in the Official Gazette no. 628.
[1] Council Implementing Regulation (EU) 2018/1912 of 4 December 2018 amending Implementing Regulation (EU) No 282/2011 as regards certain exemptions for intra-Community transactions
