Following the decision of the Court of Justice of the European Union in case C-717/19 Boehringer Ingelheim, Law no. 33/2024 introduced changes to the VAT provisions regarding the tax base adjustment after delivery with price reductions. It is also transposed into the national legislation Council Directive (EU) 2020/284 amending Directive 2006/112/EC for the introduction of certain obligations for payment service providers to keep records relating to cross-border payments and data on the beneficiaries of the payments and to make them available to the tax authorities to combat VAT fraud in the e-commerce sector (the so-called CESOP Directive).
Unless otherwise stipulated, the provisions of the Law enter into force three days after the date of publication in the Official Gazette of Romania.