{"id":212,"date":"2026-05-19T08:29:29","date_gmt":"2026-05-19T08:29:29","guid":{"rendered":"https:\/\/www.journals.utgjiu.ro\/JES\/?post_type=articol&#038;p=212"},"modified":"2026-05-19T08:34:10","modified_gmt":"2026-05-19T08:34:10","slug":"value-added-tax-on-intra-community-purchases","status":"publish","type":"articol","link":"https:\/\/www.journals.utgjiu.ro\/JES\/articol\/value-added-tax-on-intra-community-purchases\/","title":{"rendered":"Value Added Tax on Intra-Community Purchases"},"content":{"rendered":"<p>Companies in Romania carry out transactions with trading partners in the European Union. Thus, goods or services necessary for the performance of the activity are purchased or goods and services are delivered by companies in Romania to trading partners in the European Union. The general rule for VAT on intra-community purchases is represented by the reverse charge mechanism, namely the obligation to calculate and pay VAT falls on the Romanian company that made the purchase. From a value added tax point of view, purchases are treated differently for companies that are registered for VAT purposes, for companies that are not registered for VAT purposes but have an intra-community VAT code (special) or for companies that have not exceeded the intra-community purchase ceiling (10,000 euros) and have not opted for the intra-community VAT code. We propose to present the VAT tax treatment applicable to companies in Romania for intra-community purchases of goods or services and the method of recording these operations in the accounting records. There are also exceptions to the general rule regarding the VAT regime for intra-community purchases of new means of transport and excisable goods, which will be presented below.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"class_list":["post-212","articol","type-articol","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/articol\/212","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/articol"}],"about":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/types\/articol"}],"wp:attachment":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/media?parent=212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}