The introduction of the new VAT collection mechanism, known as VAT Split, was included in GO no. 23/2017, which states that as of 1 January 2018 companies registered for VAT purposes will have to open a new VAT account. Although several forms of Split VAT were circulated in its final form published in the Official Gazette, the document states that the VAT splitting mechanism is only mandatory for insolvent firms and those paying VAT, the other companies being able to opt for split VAT on a voluntary basis.
In retail, due to the increasing and more complex flow of goods generated by e-commerce and the order processing time that gets shorter and shorter (from order to delivery), the logistics costs of warehouses are rising. Throughout the supply chain, the warehouse faces the greatest cost-related challenges. Why? Because the number of orders is increasing, the delivery methods have become more complex, and the warehouse is also handling B2B and B2C orders, each with its own specificity. This requires great flexibility, making planning work more difficult because of orders, which must be packaged and shipped in the same way, which means that it is very difficult, if not impossible, to make an advance planning.