The deadline for the submission of applications for VAT refund related to the acquisitions of goods and services, as well as to imports performed in the European Union by Romanian taxable persons in 2013 is 30 September 2014.
In addition, the taxable persons established in the European Union (unregistered for VAT purposes in Romania) may lodge their applications for VAT refund until 30 September 2014 as regards the acquisitions they made in Romania for economic activities in 2013.
The same deadline should also be considered for VAT refund in relation to Switzerland, Turkey and Norway, a case in which a tax representative should be appointed in Romania.
