On 11 February 2026 the European General Court issued a preliminary ruling in Case T‑643/24 concerning the VAT treatment of unlicensed public communication of musical works by a Romanian guest house. The court held that under Directive 2006/112/EC the act constitutes a supply of services for consideration, thereby subjecting it to VAT. The decision clarifies the application of VAT to the entire tripled amount charged for the broadcast.
The court held that such broadcasts constitute a supply of services for consideration under Directive 2006/112/EC, making them subject to VAT.
A Romanian company operating a guest house that broadcasted musical works without the required license.
Council Directive 2006/112/EC on the common system of VAT.
The preliminary ruling was issued on 11 February 2026.
It clarifies that unlicensed public communication of music is a taxable supply, requiring VAT compliance on the full amount charged.
Get VAT and indirect tax news delivered to your inbox twice a week.
No spam. Unsubscribe anytime.
VatCalc · 14 days ago
Romania has extended its eFactură e‑invoicing regime, delaying full enforcement for SMEs until 1 July 2026 and adding new obligations for non‑resident customers under Emergency Ordinance 89/2025. B2C transactions will be mandatory from 1 January 2025, with simplified invoices required, while penalties for non‑compliance are postponed until 31 March 2025. The country also launched full pre‑clearance submissions in July 2024 and introduced e‑transport reporting in July 2022.
VatCalc · 14 days ago
Romania has extended the enforcement deadline for the mandatory RO e‑Factura e‑invoicing system for small taxpayers. Businesses with annual turnover below EUR 500,000 now have until 1 July 2026 to fully comply, giving them an extra 18 months beyond the original date. They must still prepare by testing uploads, cleaning data, working with software providers, and understanding XML requirements.
VatCalc · about 1 month ago
Effective 1 January 2026, Romania expands the RO e‑Factura reporting scope to include supplies to non‑resident VAT‑registered customers, shifts the invoice transmission deadline from five calendar days to five working days, and removes several compliance notification requirements. Suppliers using a personal numeric code (CNP) that started before 15 January 2026 must register in the mandatory RO e‑Factura Register, while VAT‑on‑receipt scheme businesses remain exempt from notification obligations until 30 September 2026.
Global VAT Compliance · about 1 month ago
The Romanian National Agency for Fiscal Administration (ANAF) has set key filing dates for January 2026, covering VAT registrations, returns, social contributions, withholding tax, and One‑Stop‑Shop (OSS) submissions. The deadlines vary by taxpayer type and transaction profile, with specific dates for quarterly VAT taxpayers, registration changes, and December 2025 related filings.
Bloomberg Tax · about 9 hours ago
The European General Court issued a preliminary ruling on 11 February 2026 (Case No. T‑689/24) confirming that Polish input VAT can be deducted upon receipt of the invoice, not at the time of purchase. The decision, which cites EU Directive 2006/112/EC, applies to a Polish gas and electricity clearinghouse and clarifies the timing of the deduction right for Polish VAT authorities.
VatCalc · about 9 hours ago
CEN approved an updated EN 16931‑1 e‑invoicing standard on 13 February 2026, adding new mandatory fields for B2B transactions and aligning with the July 2030 Digital Reporting Requirements. The revision supports both B2B and B2G use, enabling ViDA users to comply without costly system rebuilds.
