References: GD 238/2022; ANAF Order no. 162/2022; OPANAF 98/2022


1. Reorganization of the Ministry of Finance and the National Agency for Fiscal Administration


In the Official Gazette no. 167 of February 18, 2022, the Government Decision no. 238 of February 16, 2022 for the amendment and completion of the Government Decision no. 34/2009 on the organization and functioning of the Ministry of Public Finance, as well as for the modification and completion of the Government Decision no. 520/2013 on the organization and functioning of the National Agency for Fiscal Administration.


The main changes brought by this normative act are:


  • taking over the activity of solving the appeals filed against the debt securities, as well as other administrative-fiscal acts issued by the central fiscal body, taking over the positions and its afferent staff from ANAF.
  • taking over the activity regarding the issuance of the anticipated individual fiscal solutions from ANAF.
  • the establishment of the Romanian Customs Authority under the Ministry of Finance.
  • representation of the state before the courts, as a subject of rights and obligations regarding the fiscal and customs legal relations resulting from the activity of resolving the appeals filed against the debt securities, as well as other fiscal administrative acts issued by the central fiscal body.
  • the elimination of the attribution regarding the activity of solving the appeals formulated against the debt titles, as well as of other administrative-fiscal acts issued by the central fiscal body and the introduction in its place of a new attribution to take over the provision from Law no. 295/2020 regarding the fact that ANAF, through the Regional General Directorates of Public Finance and the General Directorate for Administration of Large Taxpayers may exercise certain attributions related to the activity and staff taken over under the law, established by order of the Minister of Finance.
  • completing the tasks with new points related to combating the erosion of the tax base and the transfer of profits, carrying out the amicable procedure and issuing price agreements in advance.


2. Updating the consumer price index used to update prepayments to the annual income tax account


In the Official Gazette no. 158 of February 16, 2022, Order no. 162 of 10 February 2022 on the consumer price index used to update advance payments on account of annual income tax.


The order establishes that for the fiscal year 2022, the consumer price index used to update advance payments in the annual income tax account is 106.5%.


3. Organization of the housing acquisition register with 5% VAT


In the Official Gazette no. 131 of February 9, 2022, the Order of the President of ANAF no. 98 of January 31, 2022 - for the approval of the Procedure regarding the organization of the Register of housing acquisitions with a reduced VAT rate of 5%.


The public notary will have access to the register (for interrogation and completion), as well as the fiscal bodies according to their competences according to the law.


Based on the register, the public notaries verifies the fulfillment of the condition regarding the purchase with a reduced VAT rate of 5% of a single house whose value exceeds the amount of 450,000 lei, but does not exceed the amount of 700,000 lei, excluding VAT.


The register is completed by public notaries, on the date of authentication of legal documents concluded inter vivos, the object of which is the transfer of ownership to individuals, for homes that are delivered with a reduced VAT rate of 5% (those whose value does not exceed 450,000 lei and those whose value is between 450,001 lei and 700,000 lei).


The register is used in the situation when the transmitter of the property right over the dwelling is registered for VAT purposes in Romania, according to art. 316 of the Fiscal Code, as well as in case its registration code for VAT purposes was canceled according to art. 316 para. (11) lit. a), c) —e) and h) of the Fiscal Code.



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