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The definition of the place of supply or otherwise of the taxation for purposes of VAT implementation, related to the area of services, is an important point for the implementation of this taxation, given also the nature of the supplies themselves, intangible assets.
Article 24 of the Law No. 94/2014 “On Value Added Tax”, as amended, has determined the general rule for the definition of the place of supplies of such nature, whereas Articles 25-30 of this law define the special cases for the definition of this place of taxation, differently determined and treated from the general rule.
Therefore, below there is a detailed and practical illustration of the implementability for all the above legal references, which clarify the manner of VAT implementation for the supply of services, based on the different circumstances posed to each taxpayer.