Refunds to EU businesses (Romania)
Taxable persons not registered for VAT in Romania, established in other EU member states, are eligible for a refund of VAT on imports and acquisitions of goods and services made in Romania.
A refund is not available for:
- Ìý
•ÌýÌýÌýÌý VAT that is charged incorrectly;
- Ìý
•ÌýÌýÌýÌý VAT charged on supplies of goods that are exempt or likely to be exempt; or
- Ìý
•ÌýÌýÌýÌý VAT charged to travel agents applying the special VAT scheme.
The goods and services for which VAT has been paid must be used for:
- Ìý
•ÌýÌýÌýÌý operations resulting from business activities for which the place of supply is deemed to be outside Romania, if the VAT were deductible, to the extent to which such operations were performed in
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Web page updated on 17 Mar 2025 16:54