Amendments regarding the persons eligible to receive the certificate for deferred payment of VAT in customs
Citeste varianta in limba romana

InfoTax no. 40, November 2013

Order no. 1891/2013, published in the Official Journal no. 724/25.11.2013 expands the categories of persons eligible for receiving the certificate for deferred payment of VAT in customs, including amongst the beneficiaries:

- taxable persons registered for VAT purposes in Romania and who have obtained the certificate of authorized economic operator;

- taxable persons registered for VAT purposes in Romania and who have obtained authorization for local clearance procedure.

Until the entry into force of the Order, there were benefiting from this facility, under certain conditions, only persons registered for VAT purposes in Romania who, during the preceding calendar year, or during the 12 months preceding the month in which the issuance of the certificate was requested, have performed imports of at least RON 100 million.

Based on the certificate for deferred payment of VAT in customs, the beneficiaries apply the reverse charge procedure for their imports, similar to intra-community acquisitions.