At the end of April 2025, just over two months from now, the deadline for the refund of VAT on pharmaceutical tax payments, i.e. the VAT paid by pharmaceutical manufacturers and di...

Directive 2008/9/EC lays down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of ref...

Both in the legislative and enforcement fields, much has happened since the Court of Justice of the European Union issued an order in the PORR case on 24 October 2019 in respect of...

Based on the provisions of Government Emergency Ordinance no. 59/2021, three special OSS regimes were rolled out in Romania from 1 July 2021. The introduction of the special OSS re...

On 26 October 2020 the Romanian Government published Government Emergency Ordinance no. 181/2020 in Official Gazette no. 988. The ordinance, which entered into force on the day of ...