• Assistance in obtaining a VAT code
  • Managing VAT registration for non-residents
  • Assistance in ensuring compliance with legal VAT requirements
  • Preparation, assistance in preparation, and submission of VAT returns
  • Assistance in VAT reimbursement process
  • Consultancy in establishing VAT treatment for various transactions
  • Certification of VAT returns

Assistance in obtaining a VAT code

VAT registration of a Romanian entity is not just an administrative process. In recent years, numerous risk criteria, limitations and filtering have been introduced into the VAT registration process, so it is often very difficult for a newly-created entity to quickly get a VAT code.

APEX specialists can assist you in meeting all tax requirements to receive a VAT code as quickly as possible.

Managing VAT registration for non-residents

For non-resident companies based in other EU Member States, APEX Team ensures full compliance with VAT requirements in Romania:

  • initial registration of non-resident entity for VAT purposes in Romania
  • recurring management of all VAT obligations in Romania:
    • drafting VAT journals
    • reviewing invoices for compliance with legal requirements
    • compilation and submission of VAT tax returns (D300, D390, D394)
  • information on VAT
  • assistance with the VAT reimbursement process communicate with Romanian 

Assistance in ensuring compliance with legal VAT requirements

APEX Team can provide a recurring review of transactions and documents in terms of VAT compliance.

This involves checking documents for compliance with all legal requirements regarding VAT to ensure a low risk profile.

At the same time, APEX Team may draft or validate VAT journals and VAT returns (the VAT return, intra-Community return, recapitulative statement 394 and others).


Preparation, assistance in preparation, and submission of VAT returns

To ensure the accuracy of VAT returns are accurate, you can call APEX specialists. We can validate the relationship between VAT journals and VAT returns. With a power of attorney, we can even electronically sign and file tax returns.

Assistance in VAT reimbursement process

APEX Team has specialists who can assist you during tax audits or throughout the VAT reimbursement process. This may involve several steps:

  • review of documents before requesting VAT reimbursement to ensure compliance with legal requirements and the existence of all mandatory elements/documents
  • collaborating with tax inspectors and preparing analytical data they require during tax audits
  • provide legal reasoning for treatments appliedand support the client's position
  • assistance in counteracting adverse opinions and in issuing opinions and appeals
  • client support during meetings with of tax authority managers

Consultancy in establishing VAT treatment for various transactions

APEX specialists can help you clarify how to correctly handle transactions. Consultancy services may be occasional, one-time or recurring, as part of a monthly subscription.

We have encountered multiple situations in which clients have become concerned about the tax treatment and implications of transactions after they have already been reported. Sometimes it's too late to change a transaction which has been incorrectly handled, or a correction may be made, accompanied by payment of some penalties.

We have always recommended that the treatment associated with transactions, especially new or highly  complex transactions, be analyzed and validated before recording the actual transactions. This allows for risk identification and corrective action without subsequent collateral effects.

APEX Team is here to assist you in explaining the correct VAT treatment for your company's transactions.

Certification of VAT returns

Certification of VAT returns is formal attestation by the APEX Team, as a tax consultant, that VAT returns comply with legal requirements.

Certification is a useful tool in reducing the entity's fiscal risk, especially for VAT reimbursements.

About us

APEX Team is made up of experienced consultants, available to assist customers and provide a diverse range of accounting and payroll services. Our consultants have abundant experience with international clients from different fields.

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APEX Team International

Address: Strada Helesteului, nr. 17

Sector 1, 011986, București

Phone: +40 318 09 2739 (APEX) 

+40 745 20 2739 (APEX)

Fax:  +40 318 057 739


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