According to the Decision, Romania was authorized to grant an exemption from payment of VAT for the taxable persons whose annual turnover does not exceed the equivalent in national currency of the amount of 65,000 Euros, at the exchange rate of its accession to the European Union. This Decision was approved at the request of Romania in 2011, addressed to the European Commission, to authorize the introduction of special measures derogating from the provisions of Directive 2006/112 / EC.

Prior to issuing the Decision, according to Directive 2006/112 / EC, the limit to which companies were required to pay VAT, was in the amount of EUR 35,000, a turnover of less than that amount being exempted from registration as VAT payers for Companies.

The Decision above mentioned is effective only until the date of 31.12.2014, as contained in the text of the Decision, which states that: It shall apply until the entry into force of a Directive amending the limit of turnover to which the taxable persons may qualify for VAT exemption or until 31 December 2014, if the entry into force of the Directive above mentioned is subsequent to that date “.

As a consequence, starting with January 1, 2015, there is a uncertainty regarding the regulation to be applicable, since the Decision had a special derogative special nature of the provisions of EU Directive and the Ministry of Finance has not yet regulated up to this date the situation, and not covered the procedure for 2015 on how to apply the level from which the companies are required to register as VAT payers, and if it will return to the previous provisions, prior to the Decision or if a new derogative Decision shall be issued.