{"id":29875,"date":"2024-07-15T19:04:52","date_gmt":"2024-07-15T16:04:52","guid":{"rendered":"https:\/\/legalbadger.org\/?p=29875"},"modified":"2025-01-28T22:53:29","modified_gmt":"2025-01-28T19:53:29","slug":"vat-monthly-or-quarterly-in-romania","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/en\/legal-en\/tax-law\/vat-monthly-or-quarterly-in-romania\/","title":{"rendered":"VAT monthly or quarterly in Romania"},"content":{"rendered":"

The tax reporting system for Value Added Tax (VAT) in Romania undergoes significant changes for the year 2024. The general principle contained in Art. 322 para. (1) of the Tax Code establishes as a standard rule that the tax period is the calendar month.<\/span><\/p>\n

However, there is a notable exception to para. (2) which provides that economic entities may opt for quarterly VAT reporting if they meet certain conditions. Thus, taxpayers who, in the previous tax year, recorded income from taxable activities, exempt with a right of deduction or not taxable in Romania, according to Articles 275 and 278, but who allow VAT deduction on the basis of Article 297, paragraph 4, letter b), without exceeding the threshold of 100,000 euro (equivalent in RON: 497,460) may opt for this variant. However, the option becomes void if the taxpayer has made at least one intra-Community acquisition of goods in the previous year.<\/span><\/p>\n

Entities that reported VAT monthly in 2023, but had a turnover of less than \u20ac100,000 and no intra-Community acquisitions, are obliged to switch to quarterly reporting in 2024. To do so, they must file form D700 by January 15, 2024.<\/span><\/p>\n

In the reverse situation, companies that in 2023 reported quarterly but exceeded the \u20ac100,000 threshold in 2023, these entities are required to report realized revenue recalculated to reflect activity for the full year. If this estimated amount exceeds the threshold, the entity will be obliged to adopt monthly reporting for the current year.\u00a0<\/span><\/p>\n

If the estimated revenue is below the threshold, the entity may elect to report on a quarterly basis. However, this option becomes not feasible if the entity has made one or more purchases of goods within the Community before registering for VAT purposes, as provided for in Article 316 of the Tax Code. However, they must file form D700 by January 25, 2024.<\/span><\/p>\n

In general, tax period changes cannot be made during the year, but only from the following year. However, situations may arise during the course of the year that require the tax period to be changed.\u00a0<\/span><\/p>\n

The exception to the rule is a quarterly reporting entity that makes an intra-Community acquisition taxable in Romania and thus has to switch to monthly reporting and notify the competent tax authority. This is done by filing form 092, called “Declaration of entries concerning the change of tax period”.\u00a0<\/span><\/p>\n

The deadline for this action is 5 working days after the end of the month in which the intra-Community acquisition becomes chargeable. Following this notification, the entity will switch to monthly reporting, both for the remainder of the current and the following tax year.\u00a0<\/span><\/p>\n

However, if during the following tax year, the economic entity does not carry out any transactions for the acquisition of goods within the Community, it has the possibility to revert to the quarterly VAT reporting system.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

The tax reporting system for Value Added Tax (VAT) in Romania undergoes significant changes for the year 2024. The general principle contained in Art. 322 para. (1) of the Tax Code establishes as a standard rule that the tax period is the calendar month. However, there is a notable exception to para. (2) which provides […]<\/p>\n","protected":false},"author":1,"featured_media":24376,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[155],"tags":[],"ppma_author":[119],"class_list":["post-29875","post","type-post","status-publish","format-standard","has-post-thumbnail","category-tax-law"],"yoast_head":"\nVAT monthly or quarterly in Romania - Legal Badger<\/title>\n<meta name=\"description\" content=\"VAT monthly or quarterly in Romania\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalbadger.org\/en\/legal-en\/tax-law\/vat-monthly-or-quarterly-in-romania\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT monthly or quarterly in Romania - Legal Badger\" \/>\n<meta property=\"og:description\" content=\"VAT monthly or quarterly in Romania\" \/>\n<meta property=\"og:url\" content=\"https:\/\/legalbadger.org\/en\/legal-en\/tax-law\/vat-monthly-or-quarterly-in-romania\/\" \/>\n<meta property=\"og:site_name\" content=\"Legal Badger\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/thelegalbadger\" \/>\n<meta property=\"article:published_time\" content=\"2024-07-15T16:04:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-28T19:53:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/legalbadger.org\/wp-content\/uploads\/2024\/04\/pexels-nataliya-vaitkevich-6863515-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"427\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Barry, the Legal Badger\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Barry, the Legal Badger\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"Article\",\"BlogPosting\"],\"@id\":\"https:\\\/\\\/legalbadger.org\\\/en\\\/legal-en\\\/tax-law\\\/vat-monthly-or-quarterly-in-romania\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/legalbadger.org\\\/en\\\/legal-en\\\/tax-law\\\/vat-monthly-or-quarterly-in-romania\\\/\"},\"author\":{\"name\":\"Barry, the Legal Badger\",\"@id\":\"https:\\\/\\\/legalbadger.org\\\/#\\\/schema\\\/person\\\/552bceb796b6824c0c1f4dda1212e39f\"},\"headline\":\"VAT monthly or quarterly in Romania\",\"datePublished\":\"2024-07-15T16:04:52+00:00\",\"dateModified\":\"2025-01-28T19:53:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/legalbadger.org\\\/en\\\/legal-en\\\/tax-law\\\/vat-monthly-or-quarterly-in-romania\\\/\"},\"wordCount\":454,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/legalbadger.org\\\/en\\\/legal-en\\\/tax-law\\\/vat-monthly-or-quarterly-in-romania\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/legalbadger.org\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/pexels-nataliya-vaitkevich-6863515-1.jpg\",\"articleSection\":[\"Tax Law\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/legalbadger.org\\\/en\\\/legal-en\\\/tax-law\\\/vat-monthly-or-quarterly-in-romania\\\/#respond\"]}],\"copyrightYear\":\"2024\",\"copyrightHolder\":{\"@id\":\"https:\\\/\\\/legalbadger.org\\\/#organization\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/legalbadger.org\\\/en\\\/legal-en\\\/tax-law\\\/vat-monthly-or-quarterly-in-romania\\\/\",\"url\":\"https:\\\/\\\/legalbadger.org\\\/en\\\/legal-en\\\/tax-law\\\/vat-monthly-or-quarterly-in-romania\\\/\",\"name\":\"VAT monthly or quarterly in Romania - 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