Provisional register of entities applying the new VAT system

Monitorul Oficial al Romaniei no. 845 /13 December 2012 has published Government Emergency Ordinance no. 84 /12 December 2012, regarding establishment of public sector personnel’s salaries in 2013, prorogation of deadlines set under legislative acts and tax- and finance-related measures (the “Ordinance”).

The Ordinance provides, inter alia, the following:

– Taxes which should be declared and paid by the 25th of December shall be declared and shall become due and payable until the 21st of December.  If this deadline falls on a non-working day, the aforesaid obligations shall be fulfilled on the last working day prior to the 21st of December.

– The provisions of Law no. 148 /2012 referring to the recording of commercial operations by electronic means shall be suspended until 1 January 2014.

We hereby wish to inform you that the Provisional Register of entities applying the new VAT system (i.e. VAT is chargeable upon receipt of payment) has been published on the Website of the National Tax Administration Agency (

Said Register can be viewed at the following address:

NB: The list is provisional and should be inspected from time to time.

TAX ALERT by Mazars Consulting / MAZARS ROMANIA

* Note: You may find Romanian, German and French versions of the newsletter in Mazars’ archive

* TAX ALERTcontains a selection of the latest major issues occurred in the Romanian legislative framework, is intended only to provide information and, hence, shall not be deemed to provide professional advice or consultancy.  Therefore, we assume no responsibility in this respect.


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