Two new categories of taxable persons who may request the issuance of a VAT deferment certificate have been introduced, namely:
- authorized economic operators registered for VAT purposes in Romania who have obtained a certificate of authorized economic operator;
- taxable persons registered for VAT purposes in Romania who have obtained an authorization for local clearance procedure.
Furthermore, the criminal record issued for the legal representative of the taxable person is no longer required for the issuance of the VAT deferment certificate.
The guarantee for VAT exempt imports of goods
Authorized economic operators are not required to set up a guarantee for the VAT related to the imports of goods followed by VAT exempt intra-community supplies of goods.
