The reverse charge system introduced by some Member States, including Romania, has worked very well. However, it was also necessary to adapt VAT Directive 2006/112/EC to the current situation in order to keep the risk of illegal VAT refund schemes (the type based on fictitious exports) to an absolute minimum.
Taxarea inversă, introdusă de unele State Membre, inclusiv de România, a funcţionat foarte bine, însă era necesară şi o adaptare a Directivei 112 privind TVA-ul la realităţile actuale, astfel încât riscul implementării unor scheme de rambursări ilegale de TVA (de tipul exporturilor fictive) să fie cât mai scăzut.