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Commentary

Supplies of goods received by Romanian businesses from EU businesses (Romania)


41 Romania

General (Romania)

Intra-EU acquisition of goods requires procurement of the right to deal, as if the owner, in tangible movable property dispatched or shipped to Romania from another EU member state.

Intra-EU transactions are subject to certain rules in respect of the place of supply:

  1. Ìý

    •ÌýÌýÌýÌý For intra-EU movements of goods, the place of supply is the country where the goods are located at the time of dispatch. However, the supplier will not be required to charge VAT on the supply if the customer provides an EU VAT number that is valid in the customer's EU member state.

  2. Ìý

    •ÌýÌýÌýÌý If the goods are installed or assembled, the place of supply will be the country where the

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