دليل الملكية – رومانيا
يناير 2024
هذا دليل عام فقط وليس مصممًا لتغطية كل السيناريوهات والفروق الدقيقة في ضريبة القيمة المضافة على الممتلكات. يجب دائمًا طلب المشورة المحددة وفقًا لكل معاملة أو توريد من متخصص في ضريبة القيمة المضافة.
| Supply | Commercial/non-residential | Residential | Charitable |
|---|---|---|---|
| Freehold Sale (sale of legal title) | S/R if new building (the year it was built and the following year) EX if old. R/C applicable between VAT registered entities. S/R for Land for construction. EX for agricultural land, meadows and forests. When EX applicable, Option is always available. | R/R for cheap houses and social dedicated facilities. Similar to commercial in other scenarios. | No particularities except R/R for social homes |
| Leases | EX with Option to tax available. | EX with Option to tax available. | EX with Option to tax available. |
| Transfer/sale of property including tenants and where leases continued by buyer. | Outside the scope of VAT. Buyer to formally declare the business continues as is. | Outside the scope of VAT. Buyer to formally declare the business continues as it | n/a |
| Rent | Same as lease | Holiday use accommodation and similar subject to R/R only if owner is authorized for hotel like accommodation | n/a |
| Construction services | S/R, no particularities | S/R, no particularities | Zero rated if dedicated to hospitals |
| Conversion services | S/R, no particularities | S/R, no particularities | Zero rated if dedicated to hospitals |
| Refurbishment services | S/R, no particularities | S/R, no particularities | Zero rated if dedicated to hospitals |
| Materials only for building | S/R, no particularities | S/R, no particularities | Zero rated if dedicated hospitals |
| Overseas suppliers of property related services e.g. architect, surveyor | Not taxable in Romania if B2B. S/R if B2C. | Not taxable in Romania if B2B. S/R if B2C. | Not taxable in Romania if B2B. S/R if B2C. |
خاضع للضريبة مع الحق في استرداد ضريبة القيمة المضافة ذات الصلة على النفقات
المعدل القياسي (“S/R”) = 19%
المعدل المخفض (“R/R”) = 9%
الإعفاء، مع عدم الحق في استرداد ضريبة القيمة المضافة على النفقات
معفى (“EX”) = 0%
