Starting with July 1, 2021, the OSS (One Stop Shop) system, subject to the special VAT regime, in accordance with the provisions of the VAT Directive no. 112/2006 on the implementation of the “e-commerce VAT package” will become operational, facilitating companies to declare electronics and the payment of value-added tax (VAT) related to certain categories of B2C (Business-to-Consumer) goods and services.
Thus, according to the ANAF communiqué, starting with April 1, 2021, the portal offers the possibility of electronic registration in the system, optionally, offering the possibility to companies that opt for this system, to no longer register and declare VAT in each of the EU Member States, and benefit from electronic services for the fulfillment of these obligations through the Member State of Identification.
Soon, the guide developed in this regard and published on the website of the Tax Commission in English will be available in Romanian.