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New Provisions Regarding the Procedure and Conditions for the Authorisation of VAT Warehouses

Monitorul Oficial al Romaniei No 47 / 21 January 2014 has published Order No 24 / 13 January 2014 which approves of the Norms for the establishment of the procedure and conditions for the authorisation of value added tax warehouses, provided under Art.144 (1) (a) point 8, second dash, of Law No 571 / 22 December 2003, regarding the Tax Code, institutes the Commission authorising value added tax warehouses and provides for the organisation and functioning rules of such Commission.

 

This legislative act abrogates Order No 2.219 / 22 December 2006 which regulated the procedure and conditions for the authorisation of VAT warehouses.

Authors

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MAZARS ROMANIA SRL