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The recovery of the value added tax paid in another country by taxable persons

Mihail Antonescu () and Radu Buziernescu
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Radu Buziernescu: University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2010, vol. 1, issue 12, 169-173

Abstract: Taxable persons settled in Romania, normally registered for VAT purposes, can benefit from the reimbursement of the value added tax for imports and acquisitions of goods/services carried out in another Member State. Taxable persons not settled in Romania can get the reimbursement of the value added tax paid in Romania for the import of certain goods and some purchases of goods/service carried out in Romania if they are not registered nor bound to normally register for VAT purposes in Romania. These reimbursements can be obtained both by taxable persons settled in the Community, and taxable persons settled outside the Community, but the conditions that must be met by the taxable person in order to get the reimbursement, the reimbursement procedures and the competent fiscal organ for the settlement of petitions submitted by taxable persons are different depending on the place of their settlement.

Keywords: VAT recovery; common fiscal regime; vat deduction (search for similar items in EconPapers)
JEL-codes: H00 H32 (search for similar items in EconPapers)
Date: 2010
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