Law no. 227/2015
In the Official Gazette no. 630 of June 28, the Emergency Ordinance no. 59/2021 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code was published.
Date of entry into force: 1 July 2021.
The normative act transposes in the national legislation the provisions of paragraph 2 and 3 of Directive (EU) 2017 / 2.455 and Directive (EU) 2019 / 1.995, regarding certain VAT obligations in relation with the supply of services and distance sales of goods.
The main provisions of the Ordinance are the following:
Details regarding the place of supply are introduced in the case of distance sales of goods imported from third territories or third countries as follows: