Romania: VAT changes concern electronic services | KPMG | GLOBAL
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Romania: VAT changes concern electronic services, capital goods, other areas

Romania: VAT changes concern electronic services

Changes to the value added tax (VAT) regime in Romania have been made by guidance issued in May 2017.


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Government Decision no.284/2017 (published in the official journal on 4 May 2017) includes amendments or additions with respect to VAT in the following areas:

  • Rules with respect to the cancellation of the VAT registration number
  • Services related to immovable goods
  • VAT taxable base adjustments
  • Special regime for electronic services, telecommunications, radio broadcasting, and television services
  • Special regime for farmers
  • Capital goods
  • VAT taxable base for imports


Read a May 2017 report [PDF 418 KB] prepared by the KPMG member firm in Romania: VAT related amendments to the Methodological Norms for the application of the Fiscal Code

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