ACCOUNTING AND FISCAL TREATMENTS SPECIFIC FOR THE LENDING OF POPULATION THROUGH PAWNSHOPS

Abstract

Considering the fact that in recent years, due to economic conditions in our country, lending tohouseholds through pawnshops experienced significant growth, in the next article we tried to highlight, both interms of tax and accounting, the activity of these businesses. Thus, we have presented the possibilities that apawnshop has in choosing VAT regime, either normal or used goods regime, and ending the paper by presentingthe accounting involved in the work of pawnshops.