The present Order approves the model and content of the following forms:
• 318 “VAT Refund claim for the taxable persons settled in Romania, code MFP 14.13.03.02/18;
• 319 “Statement of Pro-rate adjustment”, Code MFP 14.13.03.02/19
The refund claim may be filed by taxable persons settled in Romania, for the VAT reimbursement paid by them for movables which have been delivered or services provided for their benefit in the member state in which the tax was collected, as well of the tax paid for the imported goods in that member state.
This application is submitted electronically to the competent fiscal authority in Romania through the electronic portal provided by it, no later than 30 September of the calendar year following the reimbursement period. If the refund application aims at a repayment period of less than one calendar year but more than 3 months, the amount of VAT for which a refund is requested cannot be less than 400 euros or the equivalent of this sum in national currency of the reimbursement state. If the application concerns a repayment period of one calendar year or the remainder of a calendar year, the amount of VAT cannot be less than 50 euros or the equivalent in the national currency of the reimbursement state.
The information in the reimbursement request and the possible additional information must be provided by the applicant in the language of the reimbursement member state.
According to the list of the preferences of member states, once with the request, copies of invoices / import documents will be attached in case of:
• the tax basis on an invoice / import document is of at least 1,000 euros or the equivalent in national currency;
• the tax basis on an invoice / import document is of at least 250 euros or the equivalent in national currency, if the invoice / import document refers to fuel.
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