The requirement of filing VAT return and pay VAT electronically has been extended to all taxpayers, regardless of turnover as of 1 October 2014. Foreign businesses (whether based in the EU or outside the EU) are also subject to this change. However the electronic payment of VATremains optional for them (BOI-BIC-DECLA-30-60-40 No. 140).
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VAT compliance - electronic filing and payment
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