I. Law no. 70/2023 for the amendment of art. 50 para. (1) from Law no. 273/2004 regarding the adoption procedure
Published in Official Gazette no. 265/30.03.2023
The adopter or, optionally, any of the spouses of the adoptive family, who earn taxable income, can benefit from an accommodation leave for a maximum of two years, which also includes the period of entrusting the child for adoption, as well as a monthly allowance.
Prior to the publication of the normative act, the accommodation leave could have a maximum duration of one year.
II. Government Decision no. 302/2023 for the modification of the Methodological Norms regarding secondment employees in the framework of the provision of transnational services on the territory of Romania, approved by Government Decision no. 337/2017
Published in Official Gazette no. 290/06.04.2023
Amends the methodological norms regarding the posting of employees in the framework of the provision of transnational services on the territory of Romania.
The employer established on the territory of an EU member state or on the territory of the Swiss Confederation who, within the framework of the provision of transnational services, posts employees on the territory of Romania, have the obligation to appoint a person to ensure contact with the competent authorities in Romania regarding to making availabe to the labor inspectors, at their request, of the documents necessary to carry out the control regarding compliance with working conditions.
Failure to comply with this provision is sanctioned with a fine from RON 5,000 to 9,000.
III. Order no. 420/2023 of the National Fiscal Administration Agency for the approval of the model and the content of the form “Notification of compliance issued by the fiscal inspection body”, the notification procedure and the periodicity of issuance, as well as for the modification of annex no. 1.a to the Order of the President of the National Fiscal Administration Agency no. 3.711/2015 regarding the model and content of the forms and documents used in the fiscal inspection activity
Published in the Official Gazette no. 291/06.04.2023
Approve the model and content of the “Notification of compliance issued by the fiscal inspection authority” form, the notification procedure and the periodicity of issuing the form and complete the content of the “Fiscal inspection notice” form.
The compliance notification is issued by the fiscal inspection authority based on the risk analysis, whenever fiscal risks are identified and is sent to the taxpayers presumed to be selected for the fiscal inspection. The fiscal inspection body keeps a record of the notifications issued.
Compliance notices can be sent monthly, quarterly, semi-annually or annually, based on the fiscal period corresponding to the tax, fee, contribution in which the fiscal risk was identified.
Notifications can be issued both on paper and in electronic format, by using dedicated IT applications – Virtual Private Space.
Through the notification, the taxpayer is informed that within 30 days from the date of communication of the notification, he has the possibility to submit or correct the tax returns. Until this term expires, the tax inspection body does not take any action regarding the tax inspection.
At the expiration of the term mentioned above, the fiscal inspector analyzes the information received from the notified taxpayer and makes a proposal for starting or not a tax inspection. In the case of the first variant, the tax inspection authority will initiate the inspection by sending the Fiscal Inspection Notice.
IV. Law No. 88/2023 amending and supplementing Law No. 227/2015 on the Tax Code
Published in the Official Gazette no. 310/12.04.2023
The provisions of the law enter into force on 11 June 2023 and provide for new VAT exemptions with a right of deduction for the following:
- services of construction, rehabilitation, modernization of state public hospitals, as well as services of construction, rehabilitation, modernization of hospitals provided to non-profit entities registered in the Register of entities/units of cult, if they are intended for hospitals owned and operated by the non-profit entity or those in the state public network;
- supplies of medical equipment, appliances, devices, articles, accessories and protective equipment, materials and consumables for health care use, normally intended for use in health care or for use by persons with disabilities, goods essential for compensating for and overcoming disabilities (other than supplies of prostheses and accessories and supplies of orthopaedic products), as well as the adaptation, repair, rental and leasing of such goods, made to state public hospitals, as well as those made to nonprofit entities registered in the Register of Entities/Units of cult, if they are intended for hospitals owned and operated by the nonprofit entity or those in the state public network;
- the supply of prostheses and their accessories and the supply of orthopaedic products, for which a VAT rate of 9% now applies.
The VAT exemption for the supplies of goods and services indicated will apply:
- directly, by invoicing without VAT by the suppliers of goods/services, if the beneficiary of the supply is the state public hospital or the central or local public institution/authority, which ensures its financing, according to the law;
- by refunding VAT on purchases of goods or services made by non-profit entities, according to a procedure established by order of the Ministry of Finance. The sums refunded from the state budget will be used by non-profit entities (NGOs) exclusively to finance the above-mentioned purchases of goods and/or provision of services.
V. Order no. 1.320/227/2023 of the Ministry of Health and the National Health Insurance House Health for the amendment and completion of the Norms for the application of the provisions of the Government Emergency Ordinance no. 158/2005 regarding the social security for medical leaves and allowances, approved by the Order of the Minister of Health and the President of the National Health Insurance House no. 15/2018/1.311/2017
Published in the Official Gazette no. 316/13.04.2023
Amends and completes the Norms for applying the provisions of Government Emergency Ordinance no. 158/2005 regarding the social security for medical leaves and allowances.
People who voluntarily conclude the insurance contract for the social security for medical leaves and allowances with the health insurance company with which they are registered, will be able to set in the contract an income that cannot be lower than the value of a minimum gross basic salary per country guaranteed in payment and cannot exceed more than three times its value. These persons are obliged to submit a copy of the single declaration submitted in order to pay the social health insurance contribution.
The basis for calculating allowances is determined as the average of the insured monthly income from the last 6 months, prior to the month for which the medical leave is granted, from the 12 months from which the insurance period is constituted, up to the limit of 3 minimum gross salaries per country per month .
Other changes regarding the issuance of medical certificates:
- the maternal risk certificates issued in continuity and in the case of the patient’s transfer to another hospital can be issued at a later date;
- medical leave certificates are issued by the attending doctor from the hospital from which the patient is discharged, including for the duration of his hospitalization in the health unit or, as the case may be, the health units from which he was transferred;
- the certificate of medical leave for pregnancy is issued by the obstetrician-gynecology attending doctor in the health unit where the woman gave birth or by the family doctor, starting from the date of the child’s birth, for periods of no more than 30/31 calendar days. The extension of the medical leave for laziness up to the maximum duration provided by law is done by the family doctor who is following the laziness;
- the medical leave certificate for the care of a sick child up to 7 years old and the care of a disabled child up to 18 years old for intercurrent conditions is issued by the doctor taking care of the child.
VI. Law no. 93/2023 to supplement Law no. 207/2015 regarding the Fiscal Procedure Code
Published in Official Gazette no. 320/18.04.2023
Complete Law no. 207/2015 on the Fiscal Procedure Code, introducing special rules regarding the settlement of unpaid claims.
Thus, the taxpayer’s fiscal claims, certain, liquid and payable, against the local budgets, established by final court decisions, are settled at the request of the taxpayer and by offsetting them with his outstanding, current or future obligations to the state budget, without offsetting between budgets, regardless of whether or not the obligations and receivables are administered by the same public authority.
The provisions also apply to the settlement of debts established by final court decisions until the date of entry into force of this normative act, on April 21st, 2023.