According to information received from the State Tax Service, 1,228 taxpayers received VAT refunds, 51 (4.33%) more than in the first 6 months of the previous year. An average of 1.68 million lei was paid per recipient, compared to 1.73 million lei for the same period in 2024.
As for large taxpayers, they were refunded 845.7 million lei (41.01% of the total amount), which is more than 760.8 million lei (37.26%) in the first 6 months of 2024. The number of recipients in this category amounted to 79 taxpayers, compared to 78 last year. On average, a large taxpayer received 10.7 million lei, about 1 million lei more than in the same period of 2024.
30 taxpayers received refunds of more than 10 million lei totaling 841.5 million lei, compared to 35 taxpayers totaling 791 million lei in the same period last year.
The largest amount of VAT (62%) was paid to companies involved in the export of goods. The export of services came second (19%), while capital investments came third (11%).
It should be noted that the VAT refund under Art. 1016 of the Tax Code has been introduced in the legislation since the tax period of 2023 and has been receiving increased attention from taxpayers processing transactions through the SIA “e-Factura” and SIA “Monitorizarea electronică a vânzărilor” systems. Compared to the first half of 2024, in the same period of the current year, the amount of VAT refunds under this item increased by 54.8 million lei, or 1900%.
The mentioned article applies to VAT payers who perform transactions through the SIA “e-Factura” system and/or fiscal receipts issued by cash registers connected to the SIA “Monitorizarea electronică a vânzărilor” system, through which they have an excess of VAT on purchases over VAT on supplies, for transactions registered as of January 1, 2023.
