Collected VAT – obligations and options

The VAT collection system is applied only as an option and gives you the right to pay the VAT collected only after collecting the invoices from customers while the right to deduct the VAT is deferred until the purchases are paid.


Who is allowed to apply the VAT system to collection?

  • persons registered for VAT purposes with a turnover in the previous year of less than 2.250.000 lei.
  • persons who register for VAT in the course of 2018 under Article 316 of the tax Code and opt for the application of the VAT system on collection.

What obligations do I have if I want to apply the VAT system to collection?

  • Submit by 25 January 2018 form 097 to register the application option.
  • To fill in the entry ‘VAT on collection’ on each invoice issued.
  • To use the system properly, with a delay of the deduction right and with the obligation to collect and report accordingly.


Leave A Reply