Accounting and Tax Treatment of VAT Collection

Velicescu Nicolae–Bogdan ()
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Velicescu Nicolae–Bogdan: Academy of Economic Studies, Bucharest, Romania

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 2, 629-632

Abstract: In the pages of this article, I shall present a study whose main objective is to reflect how the treatment of VAT collection over the VAT invoicing treatment affects payment obligations to the state budget, namely the company's financial position. To achieve this objective I considered the legal provisions of the Tax Code (Law 571/2003) as amended and supplemented, the Methodological Norms for the application of the Tax Code, the Government Ordinance no. 15/2012 amending and supplementing Law no. 571/2003 regarding the Tax Code and the Government Emergency Ordinance no. 111/2013.

Keywords: accounting treatment; tax treatment; payment obligations; VAT collection; VAT invoicing (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:629-632

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