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Romania: No statute of limitations for carrying forward negative VAT balance (High Court decision)

Binding guidance for lower courts and tax authorities

june 3, 2026

The High Court held that there is no statute of limitations under the relevant statutory provisions for carrying forward a negative VAT balance.

The decision provides binding guidance for lower courts and tax authorities on the matter.
 

For more information, contact a KPMG tax professional in Romania:

Alin Negrescu | vnegrescu@kpmg.com

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