Ghid ANAF: Regimul TVA pentru bunurile second-hand, opere de artă, obiecte de colecţie, antichități - StartupCafe

The General Regional Directorate of Public Finances in Timișoara released a guide on VAT regulations for second-hand goods, art pieces, collectibles, and antiques for 2026. It outlines the special VAT regime, applicable rules for auction organizers, and defines what constitutes second-hand goods. The guide specifies that second-hand items must be usable or repairable, while certain items like precious metals and non-collectible coins are excluded. Taxable resellers can apply the special regime for goods acquired within the EU under specific conditions, including purchases from non-taxable persons or exempt taxable persons.