http://mcr.doingbusiness.ro/articles/legislative-amendments/3369




Legislative amendments

Amendments regarding hotel services

 

The Government Decision no. 20/14.01.2015 amending the Methodological norms of Law no. 571/2003 on the application of the reduced VAT rate of 9% for all types of tourist accommodation structures, was published in the Official Gazette no. 46/20.01.2015.

The reduced VAT rate of 9% applies to the following services mentioned in the Government Ordinance no. 58/1998 on the organization and performance of tourism in Romania:

The above provisions are applicable as of 20.01.2015.

 

Amendments regarding the registration of a company for VAT purposes

 

The Order no. 112/16.01.2015 regarding the approval of tax forms used by VAT taxable persons was published in the Official Gazette no. 40/16.01.2015.

The order contains the 088 declaration - "Affidavit regarding the intention and ability to undertake economic activities involving operations within the VAT scope".

This declaration must provide information such as:

The above provisions are applicable as of 01.02.2015.