Under the same legal conditions as those
Athe territory of the member state where the delivery or provision is subject to tax . The elements that are excluded from the tax base are specified in art. para. from C.fisc. For import operations For the import of goods the tax base consists of the customs value of the goods established in accordance with the legislation in force to which are added any taxes fees commissions and other taxes due outside Romania as well as those due as a result of the import of goods into Romania with the exception of the value added tax which is to be charged. Taxable subject is any person who carries out in an independent manner and regardless of place the economic activities of the nature defined by the law respectively the activities of producers traders or service providers including extractive agricultural activities and the activities of liberal professions or assimilated.
To them the exploitation tangible or intangible assets for Country Email List the purpose of obtaining income with a continuity character. It can be a taxable subject Taxable person any person who carries out an economic activity in an independent manner and regardless of place whatever the purpose or result of this activity Public institutions for the activities carried out as public authorities if their treatment as nontaxable persons would produce competitive distortions.
Public institutions for activities carried outapplicable to economic operators Any entities whose funding is regulated by laws or Government decisions for the activities provided for by the normative act of establishment which do not create competitive distortions not being carried out by other taxable persons. Obligations of taxable subjects Registration with the tax authorities Record of taxable operations and submission of the statement Calculation and payment of value added tax Regarding the registration with the tax authorities persons who carry out taxable andor VATexempt operations with the right of deduction must apply for registration as a VAT. |
