Obligations and Procedures for Using the Special Mechanism for VAT Declaration and Payment on Imports
The authorization for the use of the special VAT mechanism on imports is issued in two copies, signed by the head of the customs office: one for the holder and one kept by the office. Additional copies are sent to the Romanian Customs Authority and the competent regional customs directorate.
If eligibility conditions are not met, the applicant is informed of the reasons for refusal and may submit their point of view within 30 days. A rejection decision can be appealed under Administrative Litigation Law no. 554/2004.
The authorization holder must:
- file a monthly special VAT declaration and pay the collected amounts;
- designate responsible persons for submitting declarations;
- keep electronic records of all operations;
- notify the customs office within 3 days of any relevant changes;
- supplement the guarantee upon request;
- ensure correct VAT payment by recipients of goods.
The authorization may be modified or revoked at the holder’s request, if initial conditions are no longer met, or in case of non-compliance with obligations. After revocation, a new authorization may be requested once the issues are remedied.
Failure to pay VAT by the deadline leads to enforcement of the guarantee. Errors can be corrected through rectifying declarations filed within 3 years of the original due date.
The customs office monitors compliance through annual checks of conditions, quarterly reviews of the guarantee level, and periodic or yearly audits of submitted declarations. The special VAT declaration form and annexes are included in AVR Order no. 2618/2025.