INTRODUCTION OF VAT SPLIT PAYMENT MECHANISM IN ROMANIA – COMPULSORY VERSUS OPTIONALLY

The objective of this article is to analyze the implications of introducing the VAT split payment mechanism in Romania, as it is regulated, as a compulsory system, through GO 23/2017 respectively, as well as in the case of the modification of the regulation in the sense of replacing the compulsory...

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Bibliographic Details
Main Authors: ECOBICI NICOLAE, BUȘAN GABRIELA
Format: Article
Language:English
Published: Academica Brâncuşi 2017-11-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2017-Volumul%201%20Special/15_Ecobici.pdf