This article reflects the tax rules and official information available at the date of publication. For current advice, please check the latest legislation or contact our team.
ANAF Order no. 10/2022, published in the Official Gazette no. 28 of 10 January 2022, approved procedures for collecting budget receivables representing VAT owed by taxpayers applying special VAT schemes.
Procedures covered by the order
- The procedure for recording and paying VAT amounts owed by taxpayers using special schemes.
- The procedure for refunding VAT amounts overpaid by taxpayers using special schemes.
- Forms related to accessory tax obligations, refund requests, refund decisions and rejection decisions.
Relevant special schemes
- The special scheme for services supplied by taxable persons not established in the European Union.
- The special scheme for intra-community distance sales of goods and certain domestic supplies facilitated by electronic interfaces.
- The special scheme for distance sales of goods imported from third territories or third countries.
The order is relevant mainly for businesses using EU VAT special schemes, including e-commerce operators and platforms involved in cross-border transactions.