Romania: Indirect Tax Newsflash

Indirect Tax Newsflash

Please find below a summary of the most recent VAT decision of the Court of Justice of the European Union (CJEU).



This case analyses the possibility to exercise the VAT deduction right with respect to acquisitions from a taxpayer regarded as a non-existent trader under the specific legislation applicable in the Member State concerned (Poland). The Polish legislation states that a taxable person may be regarded as a non-existent trader based on certain criteria, such as the fact that the company has not been registered for VAT purposes, has failed to submit tax returns, or has not paid any taxes. The main question addressed to the CJEU in this case was whether a taxable person is entitled to deduct the VAT due or paid on the invoices issued by a taxpayer regarded as a non-existent trader. 

Read the update

©2022 KPMG România S.R.L., o societate cu răspundere limitată de drept român, membră a organizației globale KPMG, compusă din societăți membre independente afiliate KPMG International Limited, societate privată engleză cu raspundere limitată la garanții.  Toate drepturile rezervate.

Pentru mai multe detalii despre structura globală a KPMG, accesați

Connect with us

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today