文章基本信息

标题：VAT Cashing System: between Myth and Reality
本地全文：下载
作者：Ispas, Roxana ; Netoiu, Lavinia Maria ; Meita, Nela Loredana 等
期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2014
卷号：1
期号：16
页码：119-123
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：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 filing a notice from the IRS, SELF removal from the register of taxable persons applying this system. By making changes and deregistration itself, taxpayers will continue to apply the system of VAT collection.For operations whose VAT chargeable event occurred until 31 December 2013 for the invoices issued before that date, in the event that the 90th calendar day from the date of invoice or the date set imitates the chargeability of tax occurs on full or partial consideration receipt of goods delivered or services rendered.Changing the Tax Code is provided in GEO no. 111/2013, published in Official Gazette no. 809 of 19 December. New tax rules allow taxpayers to decide if they want apply VAT at collection system, this decision targeting about half a million taxpayers from Romania.
关键词：VAT; taxpayers; small and medium enterprises (SMEs); Non-exigible VAT; operations