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Romania: Changes to instructions for VAT exemptions

Romania: Changes to instructions for VAT exemptions

An order (No. 2148/2020) released 17 July 2020 and published in the official journal (no. 628) concerns guidance for exemptions from value added tax (VAT).


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The order addresses:

  • Intra-Community supplies of goods
  • Exports and the supply of services directly related to exports

The order also expands the deadline for submitting supporting documents for an exemption from VAT, from 90 days to 150 days (including for the buyer's affidavit in instances when the transport of the goods is the responsibility of the customer).

In general, the order clarifies certain situations involving VAT exemptions—clarifications that may aid taxpayers during VAT audits. The order aligns Romanian VAT rules with EU regulations and directives and follows the judgments of the Court of Justice of the European Union (CJEU) in various recent cases.

Read a July 2020 report prepared by the KPMG member firm in Romania

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