Aurora, BUNEA-BONTAS Cristina - In: Anale. Seria Stiinte Economice. Timisoara XIX (2013) May, pp. 77-83
VAT cash accounting enables the small enterprises to account for VAT on the basis of payments received and made … in payments made to the suppliers. The VAT cash accounting scheme, recently introduced for the Romanian companies by … Government Ordinance no. 15/2012, entered into force on January 1st, 2013. This article reviews the basic principles of VAT cash …