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Romania and Bulgaria — Ready for EU Accession?

Daniel Anghel and Tania Pavlova Senior Managers PricewaterhouseCoopers summarise recent VAT developments in Romania and Bulgaria
Romania and Bulgaria will join the EU. The current question is whether they will become full members from 1 January 2007 (the original plan) or whether the Commission will delay their membership until 1 January 2008. The Commission's Interim Report due for publication on 25 October may provide us with an answer to this question.
Either way major changes are still needed to the legal administrative and business environments in both countries. This article summarises recent developments mainly in the field of indirect taxation and will also outline key issues that still need to be addressed.
In the area of taxation Romania...

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