1. The modification of the procedure for justifying the VAT exemption for the intra-community delivery of goods;
  2. The registry of goods stockpiled at client’s disposal;
  3. Split VAT;
  4. The coming into act of the Law no. 129/2019:
  • It is introduced the mandatory registration of the real beneficiary in the Registry of Real Beneficiaries held by the National Trade Register
  • In a term of 18 months, the non-inscribed stock will be converted to inscribed stock by the issuing entities

ECOVIS Romania – Legal Info 09.01.2020 – EN