New rules regarding the VAT treatment applicable to vouchers and to e-services supplied to non-taxable persons

On 20 April 2019 Law 60/2019 amending the VAT treatment applicable to vouchers and electronically supplied services to non-taxable persons, entered into force.

Below, a brief listing of the main amendments:

Amendments regarding the treatment of vouchers

• Vouchers are defined and then classified into single purpose vouchers ("SPVs" – where the place of delivery of goods/supply of services and the VAT amount are known when the voucher is issued) and multi-purpose vouchers ("MPVs");
   
• In case of SPVs, the VAT is due when the vouchers are transferred, while for MPVs, the VAT is due when supplying the actual goods/services those vouchers refer to;
   
• The new law also regulates the VAT treatment applicable in certain cases where other persons (intermediaries) intervene in the distribution of the vouchers;
   
• the provisions of Law 60/2019 apply to vouchers issued after 20 April.   

Amendments regarding e-services supplied to non-taxable persons

• The place of supply is considered to be the member state of the supplier for e-services, telecommunications services, radio and television broadcasting services, supplied to non-taxable persons from other member states when, among others, the value of said services is under the EUR 10,000 threshold;   
   
• For e-services, telecommunications services, radio and television broadcasting services, subject to the special regime, the supplier is required to apply the invoicing rules of its member state of establishment;

Law 60/2019 was published in the Official Gazette of Romania no. 269 of 17 April 2019.

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Co-author: Anamaria Tocaci