As a result of the recent legislative changes, we would like to bring to your attention the new set of documents necessary for the VAT exemption that we warn you to have for any intra-community delivery.

By intra-Community delivery we mean a delivery of goods which are transported from one Member State to another Member State by the supplier, by the person to whom the delivery is made or by another person on their behalf.

 

The tax exemption for intra-Community supplies of goods is justified on the basis of the following documents:

a) the invoice in which the VAT registration code assigned to the buyer in another Member State must be mentioned;

b) the document attesting that the goods were transported from Romania to another member state; and, where appropriate,

c) any other documents, such as: contract/ order of sale/purchase, insurance documents.

 

Thus, the set of necessary documents includes:

A. If the transport of goods is provided by the supplier, the documents necessary for the VAT exemption are:

1. Any two of the following documents: CMR signed, bill of lading, air transport invoice or invoice from the carrier; Or
2. Any of the following documents: CMR signed, bill of lading, air transport invoice, carrier invoice and any of the following documents: insurance policy, bank statements, receipt from a warehouse, document issued by a public authority (eg notary).

B. If the transport of goods is provided by the customer, the documents necessary for the VAT exemption are:

1. Statement issued by the buyer for the supplier of the goods, attesting the transport performed (this statement must be provided by the 10th of the following month) plus
2. Any two of the following documents: CMR signed, bill of lading, air transport invoice, invoice from the carrier; Or
3. Any of the following documents: CMR signed, bill of lading, air transport invoice, carrier invoice and any of the following documents: insurance policy, bank statements, receipt from a warehouse, document issued by a public authority (eg notary).

 

The statement issued by the buyer must contain information on: date of issue, name and address of the buyer, quantity and nature of the goods, date and place of arrival of the goods and, in case of delivery of means of transport, identification number of the means of transport and identification the person who accepts the goods on behalf of the buyer.

Deadline for providing these documents is 150 days from the time of delivery of the good. We would like to point out that, in case of fiscal control, if this term mentioned above is exceeded, the control bodies may oblige the company to collect and pay VAT from the date of delivery of the good.