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Commentary

Exports (Romania)

41 Romania

VAT is not charged on exports or intra-EU supplies of goods provided certain conditions are satisfied. The supplier must have adequate proof that the goods have left the supplier's country.

Exports (Romania)

The following documents must be held in order to prove the export of goods:

  1. Ìý

    •ÌýÌýÌýÌý The invoice, which must contain the information provided in article 319(20) of the Romanian Fiscal Code.

  2. Ìý

    •ÌýÌýÌýÌý One of the following:

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