The main provisions of the EU VAT Directive, the impact on investments, and the challenges of legislative transition—analyzed by EBA experts in BusinessClass magazine

We are honored to acknowledge the contribution of Ms. Georgiana Iancu, Partner at EY Romania, Mr. Alexandru Șipitca, Director of the Tax Department at EY Moldova, and Ms. Elena Munteanu, Chief Financial Officer at Kaufland Moldova, members of the EBA Tax Committee, in the June issue of Business Class magazine, through a reference article dedicated to "VAT alignment with EU rules – a test of maturity for companies."

The article provides an in-depth analysis of:

  • The main provisions of the EU VAT Directive
  • The impact on investments and tax predictability
  • Challenges for the business environment in the pre-accession period
  • Measures needed to support companies in the legislative transition

We note that this topic was also addressed at the EBA seminar on June 5, 2025, organized in partnership with EY and maib, which brought together representatives of the authorities and the business community.

We congratulate the authors for their active involvement and essential contribution to promoting a high-quality technical dialogue in support of sustainable tax reform aligned with European standards.

The full article can be read in Business Class – June 2025.
Link to the article on the website: https://shorturl.at/oy7bh