VAT for the purchase of the information system from a UE country

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

ÎNTREBARE

Question:

A non-taxable and unregistered company for VAT purposes in Romania acquires services for granting the right of access to an information system for checking the products sold in Romania from a provider established and registered in Austria. For the application of the special regime for electronic services, does it have the obligation to pay the VAT for the purchase of the information system?

RĂSPUNS

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