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THE IMPLICATIONS OF ADOPTING THE OPTIONAL VAT AT COLLECTION
Ispas, Roxana; Netoiu, Titu; Meita, Nela Loredana - In: Annals of University of Craiova - Economic Sciences Series 2 (2014) 42, pp. 201-206
The value added tax (VAT) collection system, which is applied to any company with a turnover of up to 500,000 Euros, has become optional from 1 January 2014. Since January 1, 2014, taxpayers may choose the optional introduction of new system of VAT collection anytime during the year 2014 by...
Persistent link: https://www.econbiz.de/10010897088
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VAT Cashing System: between Myth and Reality
ISPAS, Roxana; NETOIU, Lavinia Maria; MEITA, Nela Loredana - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2014) 16, pp. 119-123
The value added tax (VAT) collection system, which is applied to any company with a turnover of up to 500,000 Euros, has become optional from 1 January 2014. Since January 1, 2014, taxpayers may choose the optional introduction of new system of VAT collection anytime during the year 2014 by...
Persistent link: https://www.econbiz.de/10011074923
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VAT Collection to Collection: Advantages and Disadvantages
Ispas, Roxana - In: Annals of the University of Petrosani, Economics 12 (2012) 3, pp. 115-122
This paper presents the major changes in the payment system of value added tax (VAT). Through the Government Ordinance no. 15/2012 amending and supplementing Law no. 571/2003 regarding the Fiscal Code, there was introduced, with effect from 01.01.2013, the payment of the value added tax (VAT) on...
Persistent link: https://www.econbiz.de/10010877286