New guidelines on the application of VAT collection

The Official Gazette of Romania, Part I, no. 791 of the 26th of November 2012 has published the Ministry of Public Finances Oder no. 1519/2012 on the approval of guidelines on the application of VAT collection.

The guids aims to provide a comprehensive image to taxpayers on the neccesary appliance of VAT collection when collecting, through uniting the legal provisions of the Tax Code, implementation rules of the Tax Code (Ordinance no. 15/2012 amending and supplementing the Tax Code) and the orders of the President of NAFA.

In this respect, the guide includes explanations, comments, examples that contribute to a better understanding of legal texts on VAT collection system, making a conjunction between different articles of the Code and the rules.

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