Who pays VAT?

According to the Fiscal Code, the economic activities subjected to VAT payment are the activities or manufacturers, traders or service providers, including the mining, agricultural civilities and the ones corresponding to free professions or assimilated to the latter. An economic activity also represents the exploitation of the tangible or intangible assets in order to derive continuous income.

Attention! There is an exception to this aspect: any person occasionally performing a delivery of new means of transportation will be considered as taxable entity for any such delivery.

According to the above presented information, natural persons’ obtaining income from selling their real-estate private properties or other goods used by them for personal purposes will not be considered as economic activities, except for the cases where it is ascertained that the activity is performed for the purpose of obtaining constant income [...]


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