Covid-19 Exemption or deferral of VAT payment in Customs!
Latest information on customs legislative changes!
The European Commission’s decisions on the Covid-19 epidemic are focused on four priority areas:
– limiting the spread of the virus;
– ensuring the supply of medical equipment;
– promoting research for treatments and vaccines;
– supporting jobs, companies and the economy.
In order to facilitate the fight against coronavirus, the General Directorate of Customs has sent to the local customs units several clarifications on how to fill in the customs forms for the import of goods that during the state of emergency benefit from exemptions or deferrals of VAT payment. Pursuant to art. 2, paragraph 1 of GEO 33/2020: “… no effective payment is made to the customs authorities by taxable persons registered for VAT purposes… importing, during the period for which the state of emergency has been established… and within the next 30 calendar days from the date of cessation of the state of emergency. ”
The VAT deferral specified in GEO 33/2020 (without submitting a deferral certificate) applies to products intended to combat Covid-19, and among these we find:
– Test kits for COVID-19 and testing and diagnostic devices;
– Protective clothing and similar products (masks, gloves, plastic face shields, etc.);
– Thermometers;
– Disinfectants and sterilization products (alcohol solution, hand sanitizer, hydrogen peroxide);
– Medical devices (ventilators, ultrasound scanners, electrical diagnostic devices, etc.);
– Medical supplies (syringes, needles, cotton wool);
– Medicines for the treatment of COVID-19 (for example Paracetamol).
The VAT exemption applies to products related to disasters, the beneficiaries of this exemption are the state institutions or charitable or philanthropic organizations, authorized by the National Agency for Fiscal Administration – ANAF, for:
– goods destined for free distribution to the victims of disasters affecting the territory of Romania;
– goods that remain the property of organizations, but are distributed free of charge to disaster victims during the state of emergency;
– goods imported by disaster relief agencies, to meet their own requirements, during their activity.
See the complete list of goods exempted from / deferred for VAT payment here ->
Euroccoper is beside its partners
The complex economic and social situation generated by the COVID-19 pandemic affects us all – employees, customers and business partners.
In order to manage the business optimally, in these difficult times, Euroccoper has created a central working group to ensure the continuity of the company’s services and maintain their quality.
We hereby assure you that we have taken all the measures so that our activity can continue, in safe conditions, both for our employees and for our business partners.