When the real estate becomes the state property, the debtor must deliver invoices to the competent fiscal authority, including the Customs Regional Direction for excises and customs operations in no later than 15 days from the date of 1st of the month following the month in which the minutes of the transaction ended.
Data from the bill are passed in the sales journal and taken in the value added tax deduction, as appropriate, at the line “Supply of goods and services exempted without right of deduction”, if the operation is exempted according to Art. 141 para. (2). f) from Fiscal Code or at the line ‘Supply of goods and services, taxable by a quota of 19% “or” Supply of goods taxable by 5% quota “, if the operation is taxable by law or by choice.”
This Order also contains clarifications on how to issue and declare invoices in the case of taxpayers who are in a state of insolvency. But, according to the Fiscal Code, as it was amended by OUG 109/2009, the provisions concerning the application of simplification measures in terms of VAT concerning the taxpayers in the state of insolvency provided by art. 160 para. (2). b) of the Fiscal Code have been cancelled.
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