Country overview: RomaniaPlace of Supplies of Services (PoSS) rules in 2010 |
| Romania | |
|---|---|
| Significant changes between draft law and Directives? | No |
| Use and enjoyment rules for B2B transactions? | Yes |
| Force of attraction rules regarding PE's? | No |
| Do sanctions apply for failing to report reverse charged services? | Late payment penalties if invoice/self-invoice is not available – 0.1%/day |
| Projected time period for ESLs for services? | Monthly |
| Do thresholds apply to ESLs for services? | No |
| ESL filing deadline? | 15th of the following month |
| Do sanctions apply for late/incorrect submissions of ESLs for services ? | Yes – 2% penalty on the incorrect/incomplete declared amount, reduced by 50% in certain circumstances |
| ESL for services format already published? | Yes |
| Projected time period for ESLs for goods? | Monthly |
| Do thresholds apply to ESLs for goods? | No |
| ESL filing deadline? | 15th of the following month |
| Impact on e-filing procedure? | No impact – e-filing already possible |
| VAT return adapted? | Yes |
| Final date for 8th Directive refund requests is 30 September? | Yes |
For further information, please contact Paul Bakker, DTT Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.
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