The national goods that are exported by using postal services and are reintroduced within three months of the date of export in the same state will be exempted from VAT without the right to deduct. If the VAT for this merchandise was refunded on export, the taxpayer will be obliged to calculate and declare the VAT for the month the goods were reintroduced. The new provisions took effect several days ago, IPN reports.
The State Tax Service said that a number of changes regarding the VAT were made to the Fiscal Code by the law of November 9, 2023 to amend a number of normative documents (facilitation of business doing II), which was recently published in the Official Gazette.
The law provides that the taxation subjects will have the right to deduction of the VAT that was paid or that is to be paid on material goods, services and when possessing fiscal receipts issued by cash registers connected to the automated information system “Electronic Monitoring of Sales”, for purchases that do not exceed 2,000 lei on each receipt, including VAT, and not more than 10,000 lei for a fiscal period, on condition the sums are paid by business cards.
