The rules governing the application of the VAT exemption for intra-Community supplies of goods have undergone significant changes since the beginning of 2020, in order to standardize documentation requirements at European level, but also to combat tax evasion, given that the collection deficit of the tax remains high. In 2017, the deficit of collected VAT was estimated at 11% in the European Union (EU), decreasing compared to the previous year, and Romania registered the largest VAT collection deficit in the EU, of 35.5%.

Deliveries of goods between EU Member States...........................................................................................................

For more information, please see the Romanian version of the article, here