For the past few years, more and more companies have been selling services or products online to individual customers in the E.U. In Romania, online selling has grown at a steady pace. That\u2019s why companies need to know the rules for applying VAT in these situations, in order to avoid heavy fines.<\/p>\n
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Online\/distance selling in Romania is a fiscal classification and is defined in the Fiscal Code by art. 266 alin. (1) no. 35.
\nIt is defined as a delivery of goods shipped or moved from one member State to another member State by the supplier or another person on his behalf to a purchaser, individual or company who does not communicate a valid VAT code. For example, if you have an e-shop and some of your customers are outside Romania, the deliveries to those customers fall within the domain of online\/distance selling.<\/p>\n
It is possible to identify situations where the VAT differs for both the seller and the buyer. There is a threshold for distance selling for each country in the European Union. For example, the maximum sales threshold for a member supplier to customers in Romania is 35.000 \u20ac or 118.000 Ron.<\/p>\n
Distance selling also has some specific rules: if the sales threshold is exceeded in different EU countries, including Romania, VAT registration is mandatory.<\/p>\n