Methods for Performing International Commercial Transactions

Romania's accession to the European Union has caused a series of changes in the structure of the international commercial transactions, as from 01 January 2007 they do no longer include the acquisitions and deliveries performed between the European Union Member States. I shall try in this paper to point out the methods to perform the import and export operations, specifying the advantages and disadvantages of their use and also the specific aspects concerning the accounting organization for the entities that make such transactions.