The History Of The "Reverse Taxation" In Romania For The Operations Concerning The Value - Added - Tax (VAT)

Abstract — In accordance with the stipulation of the VIth Title concerning the Value - Added - Tax (VAT) from the Fiscal Code, the suppliers and the beneficiaries of certain goods and/or services, registered with the purpose of obtaining the value-added-tax, are obliged to apply simplification rules called "reverse taxation". The supplier is obliged to write on the bills he emits the mention "reverse taxation" without writing the corresponding tax, and the beneficiary will calculate the tax, he will register it in the shopping day book and he will show it in the break up tax, as a collected tax, and also as a deducted tax, without paying the tax to the supplier.