Time of supply – tax points (Romania)
The basic tax point for supplies of goods is the date that the goods are delivered or otherwise made available to the customer. The basic tax point for services is the date that the services were performed.
Several exceptions apply to these rules, as follows:
| Supply of goods | The tax point for a supply of goods, including immovable goods, with instalment payments occurs when the goods are handed over to the beneficiary (unless an invoice is issued or a payment is received before that date). |
| Prepayments or advance payments | The date of payment creates the tax point. Special rules may apply in the case of a change of tax |
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Web page updated on 17 Mar 2025 15:30