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Council Implementing Decision (EU) 2015/1401 of 14 July 2015 (OJ L 217, 18.8.2015 p.7), prolonged and broadened by Council Implementing Decision (EU) 2017/784 of 25 April 2017 (OJ L 118, 6.45. 2017, p. 17-19).

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VAT split payment mechanism to become optional, Available at: https://www.bdo.global/en-gb/microsites/tax-newsletters/indirect-tax-news/issue-3-2019/romania-vat-split-payment-mechanism-to-become-optional, accessed: 3rd February 2020.

VAT: Council adopts short-term fixes to current EU system, Available at: https://www.consilium.europa.eu/en/press/press-releases/2018/12/04/vat-council-adopts-short-term-fixes-to-current-eu-system/, accessed: 10th October 2019.