WHO BENEFITS FROM THE VAT CASH ACCOUNTING SYSTEM IN ROMANIA AS OF JANUARY 1, 2013?

Nicolae Ecobici

Annals - Economy Series, 2013, vol. 1, 88-91

Abstract: In the context of the legislative changes at the end of 2012 regarding the value added tax, changes that came into force on January 1, 2013, we will critically analyze the extent in which the new imposed system follows the VAT taxation principles and who will benefit from this system. In this case, it is the VAT cash accounting system which, under certain legally well-defined conditions, relate the VAT chargeability to the collection of value of the invoiced goods and services no later than 90 calendar days and VAT deduction is subject to the payment of the goods and services invoiced without specifying any deadline.

Keywords: single tax group; chargeability; VAT; VAT cash accounting system; VAT deduction; VAT collection; VAT under settlement. (search for similar items in EconPapers)
Date: 2013
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