According to OMPF no. 2230/2011, VAT exemptions may be justified by the exporter with, but not limited to one of the following documents:
- Certification of termination of export operation by the customs office or, where appropriate, notification of export certified by the customs office in case of electronic export customs declarations; or
- Samples 3 of Unique Administrative Document used as export declaration on paper, certificate on the verso by the customs office.
Source: Order no.2230/2011 of the Ministry of Public Finance amending the instructions for applying the VAT exception for operations provided in art.143 paragraph (1) letter a)-i), art. 143 paragraph (2) and art.1441 of Law no. 571 /2003 regarding the Fiscal Code approved by Order no.2.222/2006 of the Ministry of Economy and finance (entry in force 13.07.20110
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