The justification of the exemptions provided through art. 143 par. (1) lett. a)-i), art. 143 par. (2) and art. 1441 Tax Code falls under the responsibility of the assessable person who can bear the quality of supplier/provider or, as the case may be, of beneficiary. The value added tax exemption applies only if the operation place is considered to be in Romania, according to the provisions of art. 132 and 133 within Tax Code. In the case of services for which would be applicable the provisions of art. 133 par. (2) within Tax Code, if evidence which prove that the beneficiary is an assessable person cannot be tendered, are applicable the provisions of the art. 133 par. (3)-(6) within Tax Code for the determination of the place where the services are performed, and if, according to these regulations, the place of performance is Romania, the provider may apply a value added tax exemption provided through the Tax Code, under the conditions of exemption justification according to these instructions, otherwise the operation is assessable.
This Order comes into force on the 1st of January 2010.
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