Legislation passed on the VAT split payment mechanism | KPMG | RO
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Romania: Legislation passed on the VAT split payment mechanism

Legislation passed on the VAT split payment mechanism

Under Ordinance no. 23 of 30 August 2017, published in the Official Journal of Romania (no. 706), the VAT split payment mechanism has been approved. The VAT split payment will be optional starting from 1 October 2017 for invoices issued/advance payments received starting from 1 October 2017. It will be mandatory starting from 1 January 2018, for invoices issued /advance payments received starting from 1 January 2018.

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