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Based on the provisions of Ordinance no. 23/2017 regarding the split VAT payment, with the subsequent modifications and additions (available here), CEC Bank offers to its customers a dedicated VAT account

Main benefits:

  • 0 commission for opening and closing an account;
  • 0 commissions for intra- and interbank payments;
  • 0 commission interbank payments settled and reduced by 60% on interbank payments through CEC Bank Mobile Banking and CEConline Internet Banking;
  • 0 administration commission for customers that buy or own SME CEC Bank package by including the account in the package, free of charge.

According to the provisions of Article 2, paragraph 1 of the Ordinance no. 23/2017 on the split VAT payment, with the subsequent modifications and additions, "Taxable persons registered for VAT purposes according to Article 316 of the Fiscal Code, for the collection and payment of VAT, and public institutions registered for VAT purposes in accordance with Article 316 of the Fiscal Code for the collection of VAT, found in at least one of the following situations, must open and use at least one VAT account:

a) on December 31, 2017, they file tax liabilities representing VAT, outstanding according to art. 157 of the Law no. 207/2015 on the Fiscal Procedure Code, as subsequently amended and supplemented, hereinafter referred to as the Fiscal Procedure Code, with the exception of those whose foreclosure is suspended under the conditions of art. 235 of the Fiscal Procedure Code, in an amount greater than 15,000 lei for large taxpayers, 10,000 lei for medium taxpayers, 5,000 lei for the remaining taxpayers, if these obligations are not paid until January 31, 2018;

b) starting with January 1, 2018, they file tax liabilities representing VAT, outstanding according to art. 157 of the Fiscal Procedure Code, not paid within 60 working days from the due date, except for those whose foreclosure is suspended under the conditions of art. 235 of the Fiscal Procedure Code, amounting to more than 15,000 lei for large taxpayers, 10,000 lei for medium taxpayers, 5,000 lei for the rest of thr taxpayers;

c) are subject to the national legislation on insolvency and insolvency prevention procedures." Also, according to Articles 23 and 24 of Ordinance 23/2017, with subsequent amendments and additions, taxable persons and public institutions registered for VAT purposes under art. 316 of the Fiscal Code, which choose the split VAT payment between October 1 and December 31, 2017, benefits from a series of facilities.