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Tax alert 41 – Operations that allow debiting the VAT account

ANAF President Order 3040/4 December 2018 for establishing the operations which give right to debit the VAT account published in Official Gazette no. 1069 of 18.12.2018.

The order provides for the operations that allow debiting of the VAT account:

  • establishment of garnishments by the enforcement bodies in respect of cash, amounts owed to the debtor by third parties or receivables from public authorities/institutions;
  • the sale of assets seized/entered, according to the law, in the private property of the state by the enforcement bodies and by the bodies in charge with sale of assets entered in the private property of the state;
  • compensation of VAT payment obligations with other budgetary receivables approved for refund;
  • other situations in which the VAT related to the purchases of goods and/or services has been paid by the holder from another account or other payment instruments/means of payment, the taxable person concerned not having the obligation to make the payment from the VAT account.

The above-mentioned provisions are applicable in case of taxable persons who apply the VAT split payment.

Prepared by:

Silviu Savu, Tax Manager, Indirect Tax

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