Romanian Tax Report country Balance balance TAX BASE TRADE WITHIN AND OUTSIDE THE EU tax_ro_baza_intracom_eu tax_ro_baza_rd1.balance + tax_ro_baza_rd2.balance + tax_ro_baza_rd3.balance + tax_ro_baza_rd4.balance + tax_ro_baza_rd5.balance + tax_ro_baza_rd6.balance + tax_ro_baza_rd7.balance + tax_ro_baza_rd8.balance 1 - TAX BASE - Intra-Community supplies of goods, exempt under Article 294(2)(a) and (d) of the Tax Code tax_ro_baza_rd1 balance tax_tags 01 - TAX BASE 2 - TAX BASE - Regularisation of intra-Community supplies exempted under Article 294(2)(a) and (d) of the Tax Code tax_ro_baza_rd2 balance tax_tags 02 - TAX BASE 3 - TAX BASE - Supplies of goods/services for which the place of supply is outside Romania, as well as intracom. supplies of goods, shield. under Art. 294 (2) (b) and (c) of the CF, of which: tax_ro_baza_rd3 balance tax_tags 03 - TAX BASE 3.1 - TAX BASE - Intra-Community supplies of services not exempt in the Member State where the tax is due tax_ro_baza_rd31 balance tax_tags 03_1 - TAX BASE 4 - TAX BASE - Adjustments for intra-Community supplies of services which are not exempt in the Member State where the tax is due tax_ro_baza_rd4 balance tax_tags 04 - TAX BASE 5 - TAX BASE - Intra-Community acquisitions of goods for which the purchaser is liable for VAT (reverse charge), of which: tax_ro_baza_rd5 balance tax_tags 05 - TAX BASE 5.1 - TAX BASE - Intracom. purchases for which the purchaser is liable for VAT (IT) and the supplier is registered for VAT in the Member State from which the intracom. supply took place. tax_ro_baza_rd51 balance tax_tags 05_1 - TAX BASE 6 - TAX BASE - Adjustments for intra-Community acquisitions of goods for which the purchaser is liable for VAT (reverse charge) tax_ro_baza_rd6 balance tax_tags 06 - TAX BASE 7 - TAX BASE - Purchases of goods other than those under items 5 and 6 and purchases of services for which the recipient in Romania is liable to pay VAT (reverse charge) of which: tax_ro_baza_rd7 balance tax_tags 07 - TAX BASE 7.1 - TAX BASE - Intra-Community purchases of services for which the recipient is liable for VAT (reverse charge) tax_ro_baza_rd71 balance tax_tags 07_1 - TAX BASE 8 - TAX BASE - Adjustments for intra-Community purchases of services for which the beneficiary is liable for VAT (reverse charge) tax_ro_baza_rd8 balance tax_tags 08 - TAX BASE VAT INTRA AND EXTRA EU TRADE tax_ro_tva_intracom_eu tax_ro_tva_rd5.balance + tax_ro_tva_rd6.balance + tax_ro_tva_rd7.balance + tax_ro_tva_rd8.balance 5 - VAT - Intra-Community acquisitions of goods for which the purchaser is liable to pay VAT (reverse charge), of which: tax_ro_tva_rd5 balance tax_tags 05 - VAT 5.1 - VAT - Intra-Community acquisitions for which the purchaser is liable for VAT (IT) and the supplier is registered for VAT in the Member State from which the intra-Community supply took place tax_ro_tva_rd51 balance tax_tags 05_1 - VAT 6 - VAT - Adjustments for intra-Community acquisitions of goods for which the purchaser is liable for VAT (reverse charge) tax_ro_tva_rd6 balance tax_tags 06 - VAT 7 - VAT - Purchases of goods other than those under items 5 and 6 and purchases of services for which the recipient in Romania is liable to pay VAT (reverse charge) of which: tax_ro_tva_rd7 balance tax_tags 07 - VAT 7.1 - VAT - Intra-Community purchases of services for which the recipient is liable to pay VAT (reverse charge) tax_ro_tva_rd71 balance tax_tags 07_1 - VAT 8 - VAT - Adjustments relating to purchases of intra-Community services for which the beneficiary is liable to pay VAT (reverse charge) tax_ro_tva_rd8 balance tax_tags 08 - VAT TAX BASE ON DOMESTIC SUPPLIES OF GOODS/SERVICES AND EXPORTS tax_ro_baza_livrari tax_ro_baza_rd9.balance + tax_ro_baza_rd10.balance + tax_ro_baza_rd11.balance + tax_ro_baza_rd12.balance + tax_ro_baza_rd13.balance + tax_ro_baza_rd14.balance + tax_ro_baza_rd15.balance + tax_ro_baza_rd16.balance + tax_ro_baza_rd17.balance + tax_ro_baza_rd18.balance 9 - TAX BASE - Supplies of goods and services taxable at 19% rate tax_ro_baza_rd9 balance tax_tags 09 - TAX BASE 9.1 - TAX BASE - Supplies of goods and services taxable at 19% rate tax_ro_baza_rd91 balance tax_tags 09_1 - TAX BASE 9.2 - TAX BASE - Non-deductible purchases of goods and services 50% taxable at 19% rate tax_ro_baza_rd92 0.5 * tax_ro_baza_rd242.balance 10 - TAX BASE - Supplies of goods and services taxable at 9% rate tax_ro_baza_rd10 balance tax_tags 10 - TAX BASE 10.1 - TAX BASE - Supplies of goods and services taxable at 9% rate tax_ro_baza_rd101 balance tax_tags 10_1 - TAX BASE 10_2 - TAX BASE - Non-deductible purchases of goods and services 50% taxable at 9% rate tax_ro_baza_rd102 0.5 * tax_ro_baza_rd252.balance 11 - TAX BASE - Supplies of taxable goods at 5% rate tax_ro_baza_rd11 balance tax_tags 11 - TAX BASE 11.1 - TAX BASE - Supplies of goods and services taxable at 5% rate tax_ro_baza_rd111 balance tax_tags 11_1 - TAX BASE 11.2 - TAX BASE - Non-deductible purchases of goods and services 50% taxable at 5% rate tax_ro_baza_rd112 0.5 * tax_ro_baza_rd262.balance 12 - TAX BASE - Purchases of goods and services subject to simplification measures for which the beneficiary is liable to pay VAT (reverse charge) , of which: tax_ro_baza_rd12 balance tax_tags 12 - TAX BASE 12.1 - TAX BASE - Purchases of goods and services, taxable at 19% rate tax_ro_baza_rd121 balance tax_tags 12_1 - TAX BASE 12.2 - TAX BASE - Purchases of goods and services, taxable at 9% rate tax_ro_baza_rd122 balance tax_tags 12_2 - TAX BASE 12.3 - TAX BASE - Purchases of goods and services, taxable at 5% rate tax_ro_baza_rd123 balance tax_tags 12_3 - TAX BASE 13 - TAX BASE - Supplies of goods and services subject to simplification measures (reverse charge) tax_ro_baza_rd13 balance tax_tags 13 - TAX BASE 14 - TAX BASE - Exempt supplies of goods and services with the right to deduct, other than those under headings 1-3 tax_ro_baza_rd14 balance tax_tags 14 - TAX BASE 15 - TAX BASE - Supplies of goods and services exempt without deduction tax_ro_baza_rd15 balance tax_tags 15 - TAX BASE 16 - TAX BASE - Regularisations collected tax tax_ro_baza_rd16 balance tax_tags 16 - TAX BASE 17 - TAX BASE - Intra-Community supply of services under Article 278(8) of the Tax Code for which the place of supply is in Romania tax_ro_baza_rd17 balance tax_tags 17 - TAX BASE 18 - TAX BASE - Adjustments for intra-Community supplies of services under Article 278(8) of the Tax Code for which the place of supply is in Romania tax_ro_baza_rd18 balance tax_tags 18 - TAX BASE VAT ON DOMESTIC SUPPLIES OF GOODS/SERVICES AND EXPORTS tax_ro_tva_livrari tax_ro_tva_rd9.balance + tax_ro_tva_rd10.balance + tax_ro_tva_rd11.balance + tax_ro_tva_rd12.balance + tax_ro_tva_rd16.balance + tax_ro_tva_rd17.balance + tax_ro_tva_rd18.balance 9 - VAT - Supplies of goods and services taxable at 19% rate tax_ro_tva_rd9 balance tax_tags 09 - VAT 9.1 - VAT - Supplies of goods and services taxable at 19% rate tax_ro_tva_rd91 balance tax_tags 09_1 - VAT 9.2 - VAT - Non-deductible purchases of goods and services 50% taxable at 19% rate tax_ro_tva_rd92 balance tax_tags 09_2 - VAT 10 - VAT - Supplies of goods and services taxable at 9% rate tax_ro_tva_rd10 balance tax_tags 10 - VAT 10.1 - VAT - Supplies of goods and services taxable at 9% rate tax_ro_tva_rd101 balance tax_tags 10_1 - VAT 10.2 - VAT - Non-deductible purchases of goods and services 50% taxable at 9% rate tax_ro_tva_rd102 balance tax_tags 10_2 - VAT 11 - VAT - Supplies of taxable goods at 5% rate tax_ro_tva_rd11 balance tax_tags 11 - VAT 11.1 - VAT - Supplies of goods and services taxable at 5% rate tax_ro_tva_rd111 balance tax_tags 11_1 - VAT 11.2 - VAT - Non-deductible purchases of goods and services 50% taxable at 5% rate tax_ro_tva_rd112 balance tax_tags 11_2 - VAT 12 - VAT - Purchases of goods and services subject to simplification measures for which the beneficiary is liable to pay VAT (reverse charge) , of which: tax_ro_tva_rd12 balance tax_tags 12 - VAT 12.1 - VAT - Purchases of goods and services, taxable at 19% rate tax_ro_tva_rd121 balance tax_tags 12_1 - VAT 12.2 - VAT - Purchases of goods and services, taxable at 9% rate tax_ro_tva_rd122 balance tax_tags 12_2 - VAT 12.3 - VAT - Purchases of goods and services, taxable at 5% rate tax_ro_tva_rd123 balance tax_tags 12_3 - VAT 16 - VAT - Regularisations collected tax tax_ro_tva_rd16 balance tax_tags 16 - VAT 17 - VAT - Intra-Community supply of services under Article 278(8) of the Tax Code for which the place of supply is in Romania tax_ro_tva_rd17 balance tax_tags 17 - VAT 18 - VAT - Adjustments for intra-Community supplies of services under Article 278(8) of the Tax Code for which the place of supply is in Romania tax_ro_tva_rd18 balance tax_tags 18 - VAT Tax Base Total Fee COLLECTED total_tax_ro_baza_col tax_ro_baza_intracom_eu.balance + tax_ro_baza_livrari.balance VAT Total Tax COLLECTED total_tax_ro_tva_col tax_ro_tva_intracom_eu.balance + tax_ro_tva_livrari.balance TAX BASIS OF INTRA-COMMUNITY ACQUISITIONS OF GOODS AND OTHER TAXABLE ACQUISITIONS OF GOODS AND SERVICES IN ROMANIA tax_ro_baza_intracom_eu_a tax_ro_baza_rd20.balance + tax_ro_baza_rd21.balance + tax_ro_baza_rd22.balance + tax_ro_baza_rd23.balance 20 - TAX BASE - Intra-Community acquisitions of goods for which the purchaser is liable to pay VAT (reverse charge) (row 18=row 5), of which: tax_ro_baza_rd20 balance tax_tags 20 - TAX BASE 20.1 - TAX BASE - Intracom. purchases for which the purchaser is liable for VAT (IT) and the supplier is registered for VAT in the Member State from which the supply took place (row 18.1=row 5.1) tax_ro_baza_rd201 balance tax_tags 20_1 - TAX BASE 21 - TAX BASE - Adjustments for intra-Community acquisitions of goods for which the purchaser is liable for VAT (reverse charge) (row 19=row 6) tax_ro_baza_rd21 balance tax_tags 21 - TAX BASE 22 - TAX BASE - Purchases of goods, other than those under headings 18 and 19, and purchases of services for which the recipient in Romania is liable to pay VAT (reverse charge) (heading 20 = heading 7), of which: tax_ro_baza_rd22 balance tax_tags 22 - TAX BASE 22.1 - TAX BASE - Intra-Community purchases of services for which the recipient is liable for VAT (reverse charge) (row 20.1=row 7.1) tax_ro_baza_rd221 balance tax_tags 22_1 - TAX BASE 23 - TAX BASE - Adjustments for intra-Community purchases of services for which the beneficiary in Romania is liable to pay VAT (reverse charge) (row 21=row 8) tax_ro_baza_rd23 balance tax_tags 23 - TAX BASE VAT ON INTRA-COMMUNITY ACQUISITIONS OF GOODS AND OTHER TAXABLE ACQUISITIONS OF GOODS AND SERVICES IN ROMANIA tax_ro_tva_intracom_eu_a tax_ro_tva_rd20.balance + tax_ro_tva_rd21.balance + tax_ro_tva_rd22.balance + tax_ro_tva_rd23.balance 20 - VAT - Intra-Community acquisitions of goods for which the purchaser is liable to pay VAT (reverse charge) (row 18=row 5), of which: tax_ro_tva_rd20 balance tax_tags 20 - VAT 20.1 - VAT - Intracom. purchases for which the purchaser is liable for VAT (IT) and the supplier is registered for VAT in the Member State from which the supply took place (row 18.1=row 5.1) tax_ro_tva_rd201 balance tax_tags 20_1 - VAT 21 - VAT - Adjustments for intra-Community acquisitions of goods for which the purchaser is liable for VAT (reverse charge) (row 19=row 6) tax_ro_tva_rd21 balance tax_tags 21 - VAT 22 - VAT - Purchases of goods, other than those under headings 18 and 19, and purchases of services for which the recipient in Romania is liable to pay VAT (reverse charge) (heading 20 = heading 7), of which: tax_ro_tva_rd22 balance tax_tags 22 - VAT 22.1 - VAT - Intra-Community purchases of services for which the recipient is liable for VAT (reverse charge) (row 20.1=row 7.1) tax_ro_tva_rd221 balance tax_tags 22_1 - VAT 23 - VAT - Adjustments for intra-Community purchases of services for which the beneficiary in Romania is liable to pay VAT (reverse charge) (row 21=row 8) tax_ro_tva_rd23 balance tax_tags 23 - VAT TAX BASE ON DOMESTIC PURCHASES OF GOODS/SERVICES AND IMPORTS, EXEMPT OR NON-TAXABLE INTRA-COMMUNITY PURCHASES tax_ro_baza_achiz tax_ro_baza_rd24.balance + tax_ro_baza_rd25.balance + tax_ro_baza_rd26.balance + tax_ro_baza_rd27.balance + tax_ro_baza_rd30.balance 24 - TAX BASE - Purchases of goods and services taxable at 19%, other than those under heading 27 tax_ro_baza_rd24 tax_ro_baza_rd241.balance + 0.5 * tax_ro_baza_rd242.balance 24.1 - TAX BASE - Purchases of goods and services taxable at 19%, other than those under heading 27 tax_ro_baza_rd241 balance tax_tags 24_1 - TAX BASE 24.2 - TAX BASE - Purchases of goods and services taxable at 19%, non-deductible 50%. tax_ro_baza_rd242 balance tax_tags 24_2 - TAX BASE 25 - TAX BASE - Purchases of goods and services taxable at 9% rate tax_ro_baza_rd25 tax_ro_baza_rd251.balance + 0.5 * tax_ro_baza_rd252.balance 25.1 - TAX BASE - Purchases of goods and services taxable at 9% rate tax_ro_baza_rd251 balance tax_tags 25_1 - TAX BASE 25.2 - TAX BASE - Purchases of goods and services taxable at 9%, non-deductible at 50% tax_ro_baza_rd252 balance tax_tags 25_2 - TAX BASE 26 - TAX BASE - Purchases of taxable goods at 5% rate tax_ro_baza_rd26 tax_ro_baza_rd261.balance + 0.5 * tax_ro_baza_rd262.balance 26.1 - TAX BASE - Purchases of taxable goods at 5% rate tax_ro_baza_rd261 balance tax_tags 26_1 - TAX BASE 26.2 - TAX BASE - Purchases of goods taxable at 5%, non-deductible 50% tax_ro_baza_rd262 balance tax_tags 26_2 - TAX BASE 27 - TAX BASE - Purchases of goods and services subject to simplification measures for which the beneficiary is liable to pay VAT (reverse charge), of which (row 25=row 12) tax_ro_baza_rd27 balance tax_tags 27 - TAX BASE 27.1 - TAX BASE - Purchases of goods and services, taxable at 19% (row 25.1=row 12.1) tax_ro_baza_rd271 balance tax_tags 27_1 - TAX BASE 27.2 - TAX BASE - Purchases of goods, taxable at 9% (row 25.2=row 12.2) tax_ro_baza_rd272 balance tax_tags 27_2 - TAX BASE 27.3 - TAX BASE - Purchases of goods, taxable at 5% (row 25.3=row 12.3) tax_ro_baza_rd273 balance tax_tags 27_3 - TAX BASE 30 - TAX BASE - Purchases of tax-exempt or non-taxable goods and services, of which: tax_ro_baza_rd30 balance tax_tags 30 - TAX BASE 30.1 - TAX BASE - Tax-exempt intra-Community purchases of services (not completed under the simplified method) tax_ro_baza_rd301 balance tax_tags 30_1 - TAX BASE VAT ON DOMESTIC PURCHASES OF GOODS/SERVICES AND IMPORTS, EXEMPT OR NON-TAXABLE INTRA-COMMUNITY PURCHASES tax_ro_tva_achiz tax_ro_tva_rd24.balance + tax_ro_tva_rd25.balance + tax_ro_tva_rd26.balance + tax_ro_tva_rd27.balance + tax_ro_tva_rd28.balance + tax_ro_tva_rd29.balance 24 - VAT - Purchases of goods and services taxable at 19%, other than those under heading 27 tax_ro_tva_rd24 tax_ro_tva_rd241.balance + tax_ro_tva_rd242.balance 24.1 - VAT - Purchases of goods and services taxable at 19%, other than those under heading 27 tax_ro_tva_rd241 balance tax_tags 24_1 - VAT 24.2 - VAT - Purchases of goods and services taxable at 19%, non-deductible 50%. tax_ro_tva_rd242 balance tax_tags 24_2 - VAT 25 - VAT - Purchases of goods and services taxable at 9% rate tax_ro_tva_rd25 balance tax_tags 25 - VAT 25.1 - VAT - Purchases of goods and services taxable at 9% rate tax_ro_tva_rd251 balance tax_tags 25_1 - VAT 25.2 - VAT - Purchases of goods and services taxable at 9%, non-deductible at 50% tax_ro_tva_rd252 balance tax_tags 25_2 - VAT 26 - VAT - Purchases of taxable goods at 5% rate tax_ro_tva_rd26 tax_ro_tva_rd261.balance + tax_ro_tva_rd262.balance 26.1 - VAT - Purchases of taxable goods at 5% rate tax_ro_tva_rd261 balance tax_tags 26_1 - VAT 26.2 - VAT - Purchases of goods taxable at 5%, non-deductible 50% tax_ro_tva_rd262 balance tax_tags 26_2 - VAT 27 - VAT - Purchases of goods and services subject to simplification measures for which the beneficiary is liable to pay VAT (reverse charge), of which (row 25=row 12) tax_ro_tva_rd27 balance tax_tags 27 - VAT 27.1 - VAT - Purchases of goods and services, taxable at 19% (row 25.1=row 12.1) tax_ro_tva_rd271 balance tax_tags 27_1 - VAT 27.2 - VAT - Purchases of goods, taxable at 9% (row 25.2=row 12.2) tax_ro_tva_rd272 balance tax_tags 27_2 - VAT 27.3 - VAT - Purchases of goods, taxable at 5% (row 25.3=row 12.3) tax_ro_tva_rd273 balance tax_tags 27_3 - VAT 28 - VAT - Flat-rate compensation for purchases of agricultural products and services from suppliers applying the special scheme for farmers tax_ro_tva_rd28 balance tax_tags 28 - VAT 29 - VAT - Flat-rate compensation adjustments tax_ro_tva_rd29 balance tax_tags 29 - VAT 31 - TAX BASE - TOTAL DEDUCTIBLE TAX (amount from row 20 to row 29, except row 20.1,22.1, 27.1, 27.2, 27.3) tax_ro_baza_total_rd31 tax_ro_baza_intracom_eu_a.balance + tax_ro_baza_achiz.balance 31 - VAT - TOTAL DEDUCTIBLE TAX (amount from row 20 to row 29, except row 20.1,22.1, 27.1, 27.2, 27.3) tax_ro_tva_total_rd31 tax_ro_tva_intracom_eu_a.balance + tax_ro_tva_achiz.balance 32 - VAT - SUB-TOTAL TAX DEDUCTED PURSUANT TO ARTICLE 297 AND ARTICLE 298 OR ARTICLE 300 AND ARTICLE 298 (row 30<=row 29) tax_ro_tva_rd32 tax_ro_tva_intracom_eu_a.balance + tax_ro_tva_achiz.balance 33 - VAT - VAT actually refunded to foreign purchasers, including commission to authorised establishments tax_ro_tva_rd33 balance tax_tags 33 - VAT 34 - TAX BASE - Deducted tax adjustments tax_ro_baza_rd34 balance tax_tags 34 - TAX BASE 34 - VAT - Deducted tax adjustments tax_ro_tva_rd34 balance tax_tags 34 - VAT 35 - VAT - Pro-rata adjustments / adjustments for capital goods tax_ro_tva_rd35 balance tax_tags 35 - VAT 36 - VAT - TOTAL TAX DEDUCTED (row 32+row 33+row 34+row 35) tax_ro_tva_rd36 tax_ro_tva_intracom_eu_a.balance + tax_ro_tva_achiz.balance + tax_ro_tva_rd33.balance + tax_ro_tva_rd34.balance + tax_ro_tva_rd35.balance 40 - VAT - VAT differences to be paid established by the tax inspection authorities by means of a communicated decision and not paid by the date of submission of the VAT return tax_ro_tva_rd40 balance tax_tags 40 - VAT 43 - VAT - Negative VAT differences established by the tax inspection authorities by decision communicated by the date of submission of the VAT return tax_ro_tva_rd43 balance tax_tags 43 - VAT