7.2.1 Taxa pe valoarea adaugata (TVA)
In ceea ce priveste --comertul exterior--, nu se plateste TVA pentru exporturi, iar la importuri exista taxa de compensare. Pentru exporturile facute statul restituie firmei ****TVA deductibila (platita in amonte)****.
http://idd.euro.ubbcluj.ro/interactiv/cursuri/FlorinDuma/fin...

For the purpose of exports between the Community and non-member countries, no VAT is charged on the transaction and the VAT already paid on the inputs of the good for export is deducted - this is an exemption with the ---right to deduct the ***input VAT,** sometimes called ‘zero-rating’----. There is thus no residual VAT contained in the export price.
http://europa.eu.int/comm/taxation_customs/taxation/vat/how_...


According to the new rules, full** deduction of input VAT ****would be granted for ...
The new rules on input VAT deduction are to be introduced after 90 days
http://www.internationaltaxreview.com/?Page=10&PUBID=35&ISS=...

The above-mentioned ********VAT input deduction ***or ***VAT refund **shall not apply to the cases
... Business establishments having a large seasonal or periodical --export,--- ..
http://www.vietnamese-law-consultancy.com/sources/s_taxes/va...