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Accounting and Tax Treatment of VAT Collection

Author

Listed:
  • Velicescu Nicolae–Bogdan

    (Academy of Economic Studies, Bucharest, Romania)

Abstract

In the pages of this article, I shall present a study whose main objective is to reflect how the treatment of VAT collection over the VAT invoicing treatment affects payment obligations to the state budget, namely the company's financial position. To achieve this objective I considered the legal provisions of the Tax Code (Law 571/2003) as amended and supplemented, the Methodological Norms for the application of the Tax Code, the Government Ordinance no. 15/2012 amending and supplementing Law no. 571/2003 regarding the Tax Code and the Government Emergency Ordinance no. 111/2013.

Suggested Citation

  • Velicescu Nicolae–Bogdan, 2014. "Accounting and Tax Treatment of VAT Collection," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 629-632, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:629-632
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/ANALE%20vol%2014%20issue_2_2014.pdf
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    More about this item

    Keywords

    accounting treatment; tax treatment; payment obligations; VAT collection; VAT invoicing;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

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