As of the 1st of January 2014, the Romanian tax legislation was amended to be more compliant with the European tax provisions. For foreign claimants changes include the removal of the obligation to provide proof of payment to exercise his refund right for VAT refund.
As a member of the European Union, Romania is obliged to implement in its domestic tax legislation the provisions of the Council Directive 2008/9/EC. According to the provisions of Article 5 of the Directive Romania shall refund to any taxable person not established in Romania any VAT charged in respect of goods or services supplied to him by other taxable persons meeting certain conditions. Romania previously chose to limit this VAT refund right only after checks that the VAT amounts were actually paid to the Romanian suppliers. Hence the European Commission informed Romania in 2012 (EU Pilot 3927/2012/TAXU) of its incorrect implementation and threatened to start infringement procedures. To avoid infringement proceedings, the Romanian Government issued the Emergency Ordinance no. 102/14.11.2013 which finally removes this limitation. These 2 changes should make the process of applying for VAT refund and the processing time at the ROTA much better.