VAT between UE countries

Corporate Fiscal Consulting Q&A
Stare:  În vigoare
Autor răspuns: DRAGOS Cerasela
Dată răspuns: 1 Martie 2020, stare legală neschimbată

ÎNTREBARE

Question:

An Austrian company with a valid VAT code concludes a contract for selling of an equipment with a company from Libya. The company from Austria engages the Romanian company, part of the group, to search and purchase the equipment in question. The Romanian company purchases the equipment from Slovenia, the transport to Libya being the responsibility of the company from Austria (FCA condition).

The transport is carried out with a local transporter from the factory gate to the port in Slovenia, after which the equipment is boarded, and there is also a bill of lading in this regard. All transport is paid by the Austrian company.

The Slovenian company invoices to Romania the equipment and specifies on the invoice exempted according to article 146 of the directive, that is an export.

Instead, the equipment is billed by the Romanian company to the Austrian company, to which it also adds engineering services and procurement services. Under the contract everything is billed as a service including the value of the equipment.

We mention that, before the order, the Romanian engineers make an approval report with the technical requirements that the machine must fulfill according to the needs of the site. Thus, before the decision to purchase the equipment the Romanian technical specialists issue a technical report.

The question is: Are these "services" intra-community services that the Romanian Company declares in the VIES Declaration no. 390? Can these services related to an export be considered?

RĂSPUNS

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