1. Sealing the Unit of the Economic Operator

    This Order approves the procedure for sealing the unit of the economic operator for the duration of the suspension of the business on the grounds of failing to fulfil the obligation of using electronic cash registers.

    This Order regulates the situations in which the unit sealing applies, the situations in which this cannot take place and the situations in which the unit is unsealed.

    Order no. 218/2015 approving the procedure for sealing the unit of the economic operator for the duration of the suspension of the business, in accordance with the Government Emergency Ordinance no. 28/1999 regarding the obligation of economic operators to use electronic cash registers[1]

    [1] Published in the Official Journal, Part I no. 149 of 27.02.2015

  2. Changes in the Management of Large and Medium Taxpayers

    The legislative act approves the procedure for the management and monitoring of large taxpayers and the procedure for their enforcement.

    This legislative act also approves the procedure of management and monitoring of medium taxpayers, and also amends the procedure for their enforcement.

    Order no. 580/2015 amending certain orders of the President of the National Agency for Fiscal Administration in the field of management and monitoring of large and medium taxpayers[2]

    [2] Published in the Official Journal, Part I no. 153 of 03.03.2015

  3. The Approval of the Instructions for the Use of Customs Declarations

    The legislative act stipulates the need to file customs declarations on paper in case of errors in the use of the computer applications. The instructions for using alternative procedures have also been published.

    Order no. 614/2015 approving the Instructions for the use of the import/export customs declaration forms when applying the alternative procedure[3]

    [3] Published in the Official Journal, Part I no. 160 of 06.03.2015

  4. The Approval of the Advanced Electronic Signature

    The use of the advanced electronic signature has been approved for customs formalities for goods brought into and out of the European Union through the customs offices of Romania.

    Order no. 612/2015 repealing article 3, paragraph (3), of the Order of the President of the National Agency for Fiscal Administration no. 2.781/2014 for the approval of the use of advanced electronic signatures in the customs formalities for goods brought into and out of the European Union through the customs offices of Romania[4]

    [4] Published in the Official Journal, Part I no. 158 of 06.03.2015

  5. The Approval of the Form and Content of Form 311

    This legislative act approves the form and content of Form 311 “Declaration on the VAT collected and owed by taxable persons whose code of registration for VAT purposes has been cancelled according to article 153, paragraph (9), letters a)-e), letter g) or letter h), of Law no. 571/2003 on the Tax Code”.

    The form has been modified to also cover situations in which the code has been cancelled for the failure to meet the criteria related to the justification of the intention and capacity to conduct business.

    Order no. 632/2015 approving the form and content of the Form (311) “Declaration on the VAT collected and owed by taxable persons whose code of registration for VAT purposes has been cancelled according to article 153, paragraph (9), letters a)-e), letter g) or letter h), of Law no. 571/2003 on the Tax Code[5]

    [5] Published in the Official Journal, Part I no. 178 of 16.03.2015

  6. Amendments and Additions of the Regulations on R&D Expense Deductions

    This Order supplements and amends the regulations on the additional deductions for Research & Development (R&D) expenditure. The Order also regulates the situations for which tax incentives are granted.

    Amendments and additions have been added in terms of:

    • The ways of carrying out the activities that generate R&D expenses for which tax incentives are granted;
    • The make-up of the eligible expenditure considered in granting the additional deduction for determining the taxable profit and their eligibility and the method of justification;
    • The elimination of the restrictions on the cost allocation keys and the application of the deduction for tax periods in which they are registered;
    • The conditions for R&D activities eligible for the additional deduction;
    • The possibility for companies to ask for an expert assessment/certification, in terms of the compliance with the conditions, by the experts included in the Register of Experts on R&D areas, as established by the Ministry of Education and Scientific Research, based on proposals from the Advisory Board for Research & Development and Innovation;
    • The addition of definitions for R&D activities, the R&D project and the results of R&D activities.

    Order no. 256/3331/2015 amending and supplementing the Regulations on the deductions for R&D expenses in determining the taxable profit, as approved by the Minister of Public Finance and the Minister of Education, Research, Youth and Sports no. 2.086/4.504/2010[6]

    [6] Published in the Official Journal, Part I no. 178 of 16.03.2015

  7. Additions to the Tax Code

    This Law has added clarifications in terms of the income derived by individuals from agricultural activities when there have been losses due to adverse weather conditions affecting over 30% of the areas used, the income tax bracket is reduced proportionally with the relevant loss.

    This Law also clarifies the finding of damages and the persons who can request a loss valuation.

    Law no. 54/2015 amending article 73 of Law no. 571/2003 on the Tax Code[7]

    [7] Published in the Official Journal, Part I no. 198 of 25.03.2015

  8. The Promulgation of the Law on the Regulation of Certain Tax Measures

    This legislative regulation promulgated Ordinance no. 111/2013 providing for the possibility of an optional application of the VAT on collection system.

    Decree no. 338/2015 promulgating the Law for approving the Government Emergency Ordinance no. 111/2013 regulating certain tax measures and amending certain legislative acts[8]

    [8] Published in the Official Journal, Part I no. 184 of 18.03.2015

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