The obligation to communicate the VAT account to its beneficiaries rests with the supplier applying the VAT split payment mechanism. If the supplier fails to communicate his VAT account to the beneficiary, then the beneficiary is required to pay VAT on purchases to the supplier’s VAT account opened with the State Treasury, and the provider will be sanctioned in accordance with the law with a fine ranging from 2,000 lei to 4,000 lei. The register of the persons who apply the VAT split payment can be consulted by visiting the following link: https://www.anaf.ro/RegPlataDefalcataTVA/
If the beneficiary partly pays an invoice in which several VAT rates and / or several tax regimes are entered, he is obliged to allocate the amounts paid as a priority to transactions subject to the normal charging regime (19%), in the order decreasing. An exception to this rule is if it is stated that the amount paid will be allocated to a certain part of the invoice.
If a VAT registered company pays VAT on purchases from a supplier applying this mechanism to a different account than the VAT account, the erroneous payment can be corrected:
VAT correction paid by a VAT registered beneficiary to a supplier applying the VAT split payment mechanism can be made optionally by the supplier by transferring the corresponding VAT amount from the account in which he was wrongly charged to his VAT account.
In conclusion, both a company normally registered for VAT purposes and a company which has obtained a special VAT code are required to make a VAT split payment for purchases made by suppliers applying the VAT split payment mechanism. In practice, it is up to a company registered for VAT purposes to verify that its supplier applies the VAT split payment mechanism to make payments to it properly.
Also, a company registered for normal VAT purposes (under Article 316 of the Fiscal Code) should meet its VAT payment obligations to the state budget on time, so that it will not be obliged to apply the VAT split payment mechanism and, implicitly, to open and use a VAT account.