THE VAT SCHEME UPON COLLECTION – ADVANTAGES AND DISADVANTAGES FOR ROMANIAN COMPANIES

Maruşa Beca ()
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Maruşa Beca: BUCHAREST ACADEMY OF ECONOMIC STUDIES

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII/Supplement, 242-247

Abstract: This article presents the provisions, the main advantages and disadvantages of the VAT scheme upon collection, adopted by the Romanian Government in order to help the economy and to collect more money to the state budget. The VAT payment to the state budget upon collection was requested frequently by businessmen, and over the years there were some other legislative proposals such as this that never materialized. According to the VAT scheme upon collection, the firm that issues the invoice will pay the VAT only when collecting, and the firm that receives the invoice may deduct VAT only on the payment moment.

Keywords: VAT scheme upon collection; Romania; SMEs; fiscal policy (search for similar items in EconPapers)
JEL-codes: E62 G38 H25 H26 (search for similar items in EconPapers)
Date: 2012
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