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Who Benefits From The Vat Cash Accounting System In Romania As Of January 1, 2013?

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  • Ecobici Nicolae

    (Constantin Brancusi University of Targu Jiu)

Abstract

In the context of the legislative changes at the end of 2012 regarding the value added tax, changes that came into force on January 1, 2013, we will critically analyze the extent in which the new imposed system follows the VAT taxation principles and who will benefit from this system. In this case, it is the VAT cash accounting system which, under certain legally well-defined conditions, relate the VAT chargeability to the collection of value of the invoiced goods and services no later than 90 calendar days and VAT deduction is subject to the payment of the goods and services invoiced without specifying any deadline.

Suggested Citation

  • Ecobici Nicolae, 2013. "Who Benefits From The Vat Cash Accounting System In Romania As Of January 1, 2013?," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 88-91, February.
    • Handle: RePEc:cbu:jrnlec:y:2013:v:1:p:88-91
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    References listed on IDEAS

    as
    1. Lucia PALIU-POPA, 2012. "The impact of Romania’s accession to the European Union on the accounting and tax information," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 68-75, May.
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    Cited by:

    1. Ecobici Nicolae, 2017. "Accounting And Fiscal Implications Regarding The Vat Code Withdrawal Caused By Inactivity," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 83-88, December.
    2. Ecobici Nicolae & Busan Gabriela, 2017. "Introduction Of Vat Split Payment Mechanism In Romania – Compulsory Versus Optionally," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 116-121, December.
    3. Ecobici Nicolae, 2014. "Study On The Application Of Cash Accounting System For Vat In Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 187-191, February.

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