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Information Exchange Forms
The Order of the Minister of Public Finance no. 94/2016 approving various template forms for obtaining the information required to achieve the mandatory automatic exchange of information under Article 291 of Law no. 227/2015 on the Tax Procedure Code regulates the introduction of template forms for obtaining the information necessary for the automatic exchange of information, as follows:
- The Annex to the Tax Declaration determining the tax/duty on residential/non-residential/mixed-use buildings, owned by individuals;
- The Annex to the Tax Declaration determining the tax/duty on residential/non-residential/mixed-use buildings, owned by legal entities;
- The Annex to the Tax Declaration determining the tax/duty on land for individuals;
- The Annex to the Tax Declaration determining the tax/duty on land for legal entities.
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Local Tax Forms
The Order of the Minister of Regional Development and Public Administration no. 144/2016 approves a series of template forms for the activity of determining local taxes and duties, such as:
- The Declaration for the deregistration of means of transport;
- The tax deduction sheet for shows;
- The formal notice;
- The enforceable title.
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VAT Registration Forms
Order no. 631/2016 has been issued in application of Articles 316, 317 and 322 of the Tax Code and regulates the following forms:
- The Declaration of registration for VAT purposes/Amending Declaration of other persons performing intra-Community acquisitions or for services (D091);
- The Declaration of registration for VAT purposes/Amending Declaration for taxable persons who have established their business outside Romania, but are established in Romania through fixed establishments (D093);
- The Declaration on the turnover for taxable persons for whom the tax period is the calendar quarter and who did not engage in intra-Community acquisitions of goods in the previous year (D094);
- The Application for registration for VAT purposes, according to Article 316, paragraph (1) (a), of Law no. 227/2015 on the Tax Code, as subsequently amended and supplemented (D098);
- The Decision on the cancellation of the registration for VAT purposes, for the application of the exemption scheme provided for by Article 310 of the Tax Code.
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VAT Simplification Measures
The Order of the Minister of Public Finance no. 102/2016 has been issued in application of Articles 270 (10) and 273 (2) (a) of the Tax Code.
This Order approves the VAT-related simplification measures to prevent economic operators from registering for VAT purposes in several Member States for intra-Community transfers of goods or similar acquisitions of goods, for when they carry out multi-party operations in the EU and for the returns of goods in the EU area.
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The Procedure of Transfer of Amounts recovered as part of the Mutual Recovery Assistance
The Order of the President of the National Agency for Fiscal Administration (N.A.F.A.) no. 351/2016 has been issued in application of Title X – International Issues, Chapter II – Mutual assistance for the recovery of claims relating to taxes, duties, rights and other measures in the Tax Procedure Code.
This Chapter lays down the rules on the assistance for the recovery in Romania of claims established in another EU Member State and assistance in the recovery in another EU Member State of the claims established in Romania.
The Order approves the procedure of transfer of the amounts representing claims established in other states.
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Powers of Enforcement in Special Cases
The Order of the President of the National Agency for Fiscal Administration (N.A.F.A.) no. 514/2016 lays down the cases in which the staff of the Directorate for Enforcement in Special Cases may take part directly in the special case enforcement actions, as coordinating tax executors:
- If the amount of the debts exceeds EUR 10M;
- If the debtors are large taxpayers;
- In case of freezing of personal funds which are the subject of international sanctions;
- On a written request from the Coordinating Vice-President of the collection activity;
- In the cases identified within the Directorate of Enforcement in Special Cases as being of a particular complexity.
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The Refund of the VAT to the Buyers – Individuals established outside the EU
The Order of the Minister of Public Finance no. 101/2016 approves the rules on the refund of the VAT to the buyers who are individuals and are not established in the EU.
The supply of goods which are carried in the personal luggage of travellers who are not established in the EU is exempt from VAT if the following conditions are met:
- The traveller is not established in the European Union;
- The goods are shipped outside the European Union before the end of the third month following the one in which the supply takes place;
- The total value of the supply, including VAT, is higher than the RON equivalent of EUR 175;
- The goods are purchased from stores in the retail network which are licensed to sell goods, which offer buyers outside the European Union the right to demand the refund of the VAT;
- The proof of export shall be made by an invoice bearing the approval stamp of the customs office of exit from the European Union.
This Order includes the refund procedure, as well as the procedure of authorisation of the stores conducting the sale and the VAT refund.
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The Publication of the Lists of Debtors with Outstanding Tax Obligations
Order no. 558/2016 has been issued in application of Article 162, paragraph (2) (a), and Article 342, paragraph (1), of Law no. 207/2015 on the Tax Procedure Code, as subsequently amended and supplemented.
In order to prevent the accumulation of budget arrears by the taxpayers, either individuals or legal entities, the central tax authorities publish on the website of the National Agency for Fiscal Administration the list of debtors recording outstanding tax obligations.
According to this regulatory act, outstanding tax obligations with a total amount below the following thresholds shall not be subject to publication:
- RON 1500 for debtors who are large taxpayers;
- RON 1000 for debtors who are medium taxpayers;
- RON 500 for the other categories of debtors, including individuals recording outstanding tax obligations and in the performance of independent economic activities or exercising liberal professions;
- RON 100 for individuals.
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The Procedure of Medium Taxpayer Management and Monitoring
Order no. 560/2016 approves the procedures for managing and monitoring medium taxpayers and for amending certain provisions relating to the management of medium taxpayers in order to increase the effectiveness of medium taxpayer management and to improve the collection of budget revenues.
This Order comprises the following procedures for medium taxpayers:
- The tax registration procedure;
- The reporting obligations;
- The settlement of returns for receivable VAT with a reimbursement option;
- The request of documents by medium taxpayers;
- The release of the documents requested by medium taxpayers;
- The procedure of payment of the tax obligations for the medium taxpayers;
- The procedure of tax inspection/control of medium taxpayers;
- The activity of settlement of complaints;
- The procedure of guidance and support for medium taxpayers;
- The procedure of tracking the compliance with ongoing payment facilities for medium taxpayers;
- The procedure of compensation and refund of the budget obligations;
- The procedure of enforcement of medium taxpayers;
- The procedure of monitoring of medium taxpayers;
- The procedure of representation before the courts and legal assistance for the activity of medium taxpayer administrations established within the Regional Directorates-General of Public Finance and the regional Directorate-General of Public Finance of Bucharest, by means of the tax administration for medium taxpayers;
- The economic and financial inspection at medium taxpayers.
The Order comes into force on the date of its publication in the Official Journal.
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The Order on the Tax Claims paid to a Single Account
Order no. 531/2016 approves the Nomenclature of tax obligations owed to the social security and special fund budgets that are paid in the single account 55.02 “Available for social security and special fund budgets undergoing distribution”, opened for the taxpayers’ tax identification number, at the State Treasury units within the tax authority where they are registered as tax payers.
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The Amendment of the Detailed Implementing Rules
The Government Decision no. 47/2016 amends the detailed implementing Rules of Law no. 227/2015 on the Tax Code, as approved by the Government Decision no. 1/2016.
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The Application of the VAT Exemption for Operations under Article 294 (1) (a), Article 294 (2) and Article 296 of the Tax Code
Order no. 103/2016 approves the instructions for applying the VAT exemption for the operations referred to in Article 294, paragraph (1) (a), Article 294, paragraph (2), and Article 296 of the Tax Code. These operations include:
- The supplies of goods shipped or transported outside the European Union by the supplier or another person on its behalf;
- The intra-Community supplies of goods to a person who provides the supplier with a valid VAT registration number, assigned by the tax authorities of another Member State, with certain exceptions;
- The intra-Community supplies of new means of transport to a buyer who does not provide the supplier with a valid VAT registration number;
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The intra-Community supplies of excise goods to a taxable person or to a non-taxable legal entity who does not provide the supplier with a valid VAT registration number, in case the shipment of goods is conducted according to articles 407 and 408 sau articles 370, 371 and 375 under title VIII, except:
- The intra-Community supplies of goods, provided for b article 270 paragraph (10), which would benefit from the exemption referred to under (a) if they were sent to another taxable person;
- except intra-Community supplies subject to the special scheme for second-hand goods, works of art, collectors’ items and antiques, pursuant to article 312.
- The services rendered by intermediaries acting for and on behalf of another person, if such services are provided in connection with the exempted operations provided for in articles 294 and 295, except the operations provided in article 294 paragraph. (1) lit. f) and paragraph (2), or in connection with the operations carried out outside the European Union.
These instructions regulate the justification of the VAT exemption.
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Rules for VAT Warehouse Authorisation
Order no. 104/2016 approves the rules establishing the procedure and conditions for the authorisation of the VAT warehouse laid down in Article 295, paragraph (1), section (a) (8), the second indent of Law no. 277/2015 on the Tax Code, on goods other than excise goods.
This Order sets up the Commission for the Authorisation of VAT Warehouses and approves the Rules of Organisation and Operation of the Commission.
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Rules for VAT and Excise Exemption for Final Imports of Certain Goods
The Order of the Minister of Public Finance no. 105/2016 approves the rules for the exemption of the VAT and excise duties on the final imports of certain goods, laid down in Article 293, paragraph (1) (d), and Article 395, paragraph (7), of Law no. 227/2015 on the Tax Code, and the procedure concerning the authorisation of certain bodies for the import of goods under an exemption scheme.
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The Procedure of Registration for VAT Purposes
Order no. 521/2016 has been issued on the grounds of Article 316 of Law no. 227/2015 on the Tax Code, so the taxable person seeking registration for VAT purposes, according to the aforementioned article, submits to the competent tax authority the declaration/application for registration, after having filled out the section on VAT information.
This regulatory act approves the procedure for the registration for VAT purposes, as well as the template and content of the form „Decision on the registration for VAT purposes, according to Article 316, paragraph (1) (a) or (c), of Law no. 227/2015 on the Tax Code, as subsequently amended and supplemented”.
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The Amendment of Various Forms
Order no. 591/2016 approves the template and content of Form 390 VIES – „Recapitulative Declaration on intra-Community supplies/acquisitions”.
Order no. 592/2016 approves the template and content of Form 301 - „Special VAT Return.”
- Published in the Official Journal, Part I, no. 122 of 17 February 2016
- Published in the Official Journal, Part I, no. 124 of 17 February 2016
- Published in the Official Journal, Part I, no. 191 of 19 February 2016
- Published in the Official Journal, Part I, no. 96 of 9 February 2016
- Published in the Official Journal, Part I, no. 97 of 9 February 2016
- Published in the Official Journal, Part I, no. 75 of 2 February 2016
- Published in the Official Journal, Part I, no. 87 of 5 February 2016
- Published in the Official Journal, Part I, no. 78 of 3 February 2016
- Published in the Official Journal, Part I, no. 83 of 4 February 2016
- Published in the Official Journal, Part I, no. 89 of 5 February 2016
- Published in the Official Journal, Part I, no. 100 of 9 February 2016
- Published in the Official Journal, Part I, no. 106 of 11 February 2016
- Published in the Official Journal, Part I, no. 92 of 8 February 2016
- Published in the Official Journal, Part I, no. 91 of 8 February 2016
- Published in the Official Journal, Part I, no. 94 of 8 February 2016
- Published in the Official Journal, Part I, no. 94 of 8 February 2016