Tax Flash No. 08/2013

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Order 140/2013 completing the Methodological Norms for the VAT exemption provided in art. 143 paragraph (1). j), j ^ 1), k), l) and m) of the Fiscal Code and Art. X and XI of the Agreement between Romania and the U.S. signed in Washington on October 30, 2001, ratified by Law 260/2002, approved by Order 2389/2011 was published in Official Gazette 90/2013

  • The VAT refund claims submitted with delay by exempted persons shall be solved if the legal requirements for refund are met, but with the approval of the NAFA President.
  • The provisions of the present Order are applicable starting 12 February 2013.

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