Changes related to VAT – stocks available to the customer:In Law no.227 / 2015 on the Fiscal Code, after article 270, a new article, article 270 ^ 1, regarding “Stocks at the disposal of the customer” has been introduced.According to the new regulations, it is considered that the stock regime available to the customer exists when the following conditions are met:
- the goods are sent or transported by a taxable person or by a third party on behalf of or to another Member State, in order to deliver the respective goods in that Member State, at a later stage, and after arrival, to another taxable person who has the right to take possession of the respective goods in accordance with an agreement existing between both taxable persons;
- the taxable person who ships or transports the goods has not established his economic activity nor has a fixed office in the Member State to which the goods are shipped or transported;
- the taxable person to whom the goods are to be delivered is identified for VAT purposes in the Member State to which the goods are shipped or transported, both his identity and the VAT registration code assigned to him by the respective Member State are known by the taxable person mentioned in the letter. b) when the shipment or transport of goods begins. In case the goods are shipped from another Member State in Romania, the VAT registration code of the taxable person to whom the goods are destined is represented by the VAT registration code assigned according to art. 316 or 317;
- the taxable person who sends or transports the goods records the transfer of the goods in the register provided in art. 321 paragraph (6), if the goods are shipped or transported from Romania to another Member State or if the goods are shipped or transported from another Member State to Romania, in the corresponding register provided in the legislation of that Member State and include the identity of the taxable person which purchases the goods, as well as the VAT registration code assigned to it by the Member State to which the goods are sent or transported in the recapitulative statement provided in art. 325 or to the correspondent of this article of the legislation of the Member State from which the goods are shipped or transported.
Therefore, the transfer by a taxable person of goods that are part of the assets of his economic activity to another Member State within the regime of stocks available to the client is not treated as a delivery of goods made for consideration.
Changes related to VAT – successive operations:Successive operations refer to successive deliveries of goods that are the subject of a single intra-Community transport. Intra-Community transport of goods should be attributed only to one of the deliveries and only the respective delivery should benefit from the VAT exemption provided for intra-Community deliveries.Other deliveries from the successive operations should be taxed and may require the supplier to be identified for VAT purposes in the Member State of delivery.In order to avoid the use of different approaches among the Member States, which could lead to double taxation or lack of taxation, and to increase legal certainty for operators, a common rule should be established according to which, if certain conditions are met , the transport of goods should be attributed to a single delivery within the successive operations.Thus, if the same goods are delivered successively and are shipped or transported from one Member State to another Member State directly from the first supplier to the last customer in the successive operations, the shipment or transport is attributed only to the delivery made to the intermediary operator.By way of exception, the shipment or transport is attributed only to the delivery of goods carried out by the intermediary operator if the intermediary operator has communicated to the supplier or its VAT registration code issued to it by the Member State from which the goods are shipped or transported.
We mention that <<intermediary operator>> means a supplier from the successive operations, other than the first supplier from the chain, who sends or transports the goods, either himself or through a third party acting on his behalf.
“Changes related to VAT – exemption applicable to the delivery of goods:It is proposed that the inclusion in the VAT Information Exchange System (VIES) of the VAT identification number of the person who purchases the goods, assigned by another Member State than the one in which the goods transport begins, should become, besides the condition of transport. of goods outside the Member State of delivery, an important condition for applying the exemption, instead of being a form requirement.In addition, the VIES declaration becomes an essential element for informing the Member State of arrival regarding the presence of the goods in its territory. For this reason, Member States should ensure that when the supplier does not comply with its obligations regarding the VIES declaration, the exemption should not be applied, unless the provider acts in good faith, that is when it can justify properly in front of the competent tax authorities all its deficiencies related to the recapitulative statement, which could include, at that moment, the communication by the supplier of the correct information as provided in Article 264 of Directive 2006/112 / EC.