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Approval of the VAT Regularization Note

Informative Flash

We hereby inform the business community and other interested parties that on the 26 December 2018 the Ministerial Diploma No. 100/2018 of 26 December, which approves the VAT Regularization Note referred to in article 19 of the Value Added Tax Refund Regulations, came into force.

The companies operating in mining and oil sectors are entitled to issue VAT Regularization Notes, provided that they are at the production stage, fulfill the eligibility requirements and have requested to the tax administration their placement in the special regime of regularization of VAT charged by their suppliers of goods and services.

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