½Û×ÓÊÓƵ

Home / Tolley's EU and Global VAT /41 Romania /Special schemes (Romania) / Margin scheme: second-hand goods, works of art, collectors' items and antiques (Romania)
Commentary

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Romania)


41 Romania

Taxable persons selling second-hand goods may apply special VAT treatment in Romania to the following:

  1. Ìý

    •ÌýÌýÌýÌý Supplies of second-hand goods, works of art, collectors' items and antiques other than works of art supplied by authors or their legal successors acquired within the EU.

  2. Ìý

    •ÌýÌýÌýÌý Supplies for which there is the obligation to collect VAT.

  3. Ìý

    •ÌýÌýÌýÌý Goods acquired from:

  4. Ìý
    1. Ìý

      –ÌýÌýÌýÌý a non-taxable person;

    2. Ìý

      –ÌýÌýÌýÌý a taxable person if the operation

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 13:41