Taxable persons not identified for VAT in Romania, established outside the EU, are eligible for the refund of VAT on imports and acquisitions of goods and services made in Romania.
The VAT will be refunded by Romania if, during the targeted refund period, the taxable person:
- Ìý
•ÌýÌýÌýÌý did not have its business established in Romania or a fixed establishment from where the transactions were performed; and
- Ìý
•ÌýÌýÌýÌý has supplied no goods or services that are deemed to be supplied in Romania, except for services of transport, ancillary services and supplies of goods and services.
Another condition is the existence of a reciprocal agreement between Romania and the applicant's country related
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Web page updated on 17 Mar 2025 13:16