Main changes:
- The legislative act introduces new provisions regarding the possibility of obtaining the certificate of deferral of import VAT payment, detailing the conditions and documents required in order to be granted such a certificate, and laying down the conditions under which the certificate may be revoked, as regards authorized economic operators, pursuant to Article 14(a) of Commission Regulation (EEC) no .2454 / 93, and as regards persons authorized to submit to the customs clearance procedures on the premises and who are registered for VAT purposes.
- Taxable persons who are registered for VAT purposes and who have imported goods worth at least 100 million RON during the preceding 12 months are no longer required to submit a criminal record for their legal representative, in order to be granted the certificate.
- All economic operators authorised pursuant to Article 14(a) of Commission Regulation (EEC) no. 2454 / 93, as well as those persons who are authorised to submit to the customs clearance procedures on the premises and who are registered for VAT purposes are only required to submit a copy of the document certifying their status (i.e. the authorised economic operator permit or the authorisation for the customs clearance procedure on the premises), accompanied by the VAT registration certificate.
The provisions of Order no. 1891 / 2013 came into force as of the date of publication in Monitorul Oficial, namely as of 25 November 2013.
