The community that beats

In accordance with current legislation, we inform you that the AREO association is not required to issue an invoice for the annual membership fee paid. Government Decision no. 44/2004, article 69 para. 2. According to point 69(2) of the application norms of art. 155 of Law no. 571/2003 regarding the Fiscal Code, as amended and supplemented, approved by Government Decision no. 44/2004, a taxable person performing a supply of goods or services exempt without the right to deduct VAT under art. 141 para. (1) and (2) of the Fiscal Code is not obliged to issue an invoice, but the operations will be recorded in documents according to accounting legislation. We also mention that services and/or deliveries of goods provided to the members of the employers' organization in their collective interest, in exchange for a fee set according to the statute of the organization, as provided in art. 141 para. (1) and (2) of the Fiscal Code, represent a service exempt without the right to deduct VAT, as defined in art. 126 para. (9) of the same law. As a result, the employers' organization is not required to issue an invoice, but the operations will be recorded in documents according to accounting legislation.