½Û×ÓÊÓƵ

General (Romania)

An intra-EU supply is the transfer to a taxable person of goods pertaining to its business from Romania to another EU member state, except for the non-transfers referred to below (see 41.68).

VAT exemption applies to the following:

1. Ìý

   •ÌýÌýÌýÌý Intra-EU supplies of goods to a person who communicates a valid registration number for VAT purposes, issued by the fiscal authorities from another EU member state, except for:

2. Ìý
   1. Ìý

      –ÌýÌýÌýÌý intra-EU supplies performed by a small enterprise, other than the supply of new means of transportation; and

   2. Ìý

      –ÌýÌýÌýÌý intra-EU supplies under the special regime for second-hand goods, works of art, collectors' items and antiques.

3. Ìý

   •ÌýÌýÌýÌý Intra-EU supplies of new means of transport and of goods that are subject to excise duty by a buyer that fails to provide the supplier with a valid VAT registration number.

In order to apply the exemption for VAT related to the EU supplies, the supplier must:

1. Ìý

   •