CautÄƒ mai multe cuvinte Ã®n dicÈ›ionarul englez-romÃ¢n. The rules of the point of taxation (date of delivery) in Romania determine when VAT is chargeable. It must then be paid to the tax authorities fifteen days after the end of the VAT return period (monthly or quarterly). Non-resident companies that do not operate through an EP are subject to a WHT of 16% on income received in Romania, such as interest, royalties, revenue from services (as mentioned above), commissions and revenue from the liquidation of a Romanian legal entity. If the rates imposed by national legislation differ from the rates imposed by the DTT, the most advantageous rate shall apply. The rate applicable to the income of a Member State established in Romania in an EU Member State is the most advantageous tax rate provided for either by national law, by European directives transposed into national law, or by the TD-T. . . .