Input and Output in/from the VAT upon Collection System

This article presents a series of theoretical and practical matters regarding the input and output method in/from the VAT upon collection system. The input in this system of a taxable person whose place of business is in Romania can be performed anytime during the financial year, from a tax period t...

Full description

Bibliographic Details
Main Author: Lucian CERNUȘCA
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2022-01-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/input-and-output-in-from-the-vat-upon-collection-system-a181d/download-PDF/