Law No. 275 was published in Romania's Official Gazette on 28 December 2017, which codified the regulatory framework for the country's value added tax (VAT) split payment system, which was introduced by way of Government Ordinance No. 23/2017 ({News-2017-09-06/A/2-previous coverage}). The system itself, which has been optional since 1 October 2017, is generally unchanged from the ordinance, but…