Romania Tax Agency Issues Brochure on General Rules for VAT Registration, E-Invoicing for Public Institutions

The Romanian National Agency for Fiscal Administration March 7 issued a brochure on general rules for VAT registration and e-invoicing for public institutions. Topics covered include: 1) categories of public institutions subject to VAT; 2) that after the assignment of a VAT registration code, it is valid for any taxable operation, exempt with or without the right to deduction, that the public institution will subsequently carry out; 3) the VAT registration of public institutions for intra-community purchases or intracommunity services; 4) that public institutions must submit Form 040 to register for VAT; and 5) cases where the use of the ...