I. Law no. 32/2022 for the approval of the Government Emergency Ordinance no. 30/2021 regarding some fiscal measures.

Approves the Government Emergency Ordinance no. 30/2021 regarding some fiscal measures. The ordinance establishes the procedure for applying the provisions regarding the deduction from the payroll tax withheld by the taxpayer for employees, from the value added tax due or from the excise duties due to the amounts representing early education expenses incurred between November 2020 and March 2021, which exceed the tax on profit due.

 

II. Law 33/2022 on the approval of the Government Emergency Ordinance no. 53/2021 for the amendment of Law no. 200/2006 on the establishment and use of the Guarantee Fund for the payment of salary claims.

Approves the Government Emergency Ordinance no. 53/2021 on the establishment and use of the Guarantee Fund for the payment of salary claims. The ordinance modifies the maximum total amount of salary claims incurred from the Guarantee Fund, from 4 average gross salaries to the amount of 5 average gross salaries per economy for each employee.

 

III. Law no. 35/2022 regarding the approval of the Government Ordinance no. 6/2020 for amending and supplementing Law no. 227/2015 on the Fiscal Code, as well as for the regulation of some fiscal-budgetary measures.

The law clarifies the transitional regime applicable to goods sold under consignment or stocks available to the customer, which were transported or shipped from Romania to another Member State, respectively from another Member State to Romania, as well as for the regulation of fiscal-budgetary measures.

For these, the legislation in force at the time of transport or dispatch applies.

 

IV. Law no. 36 of February 28, 2022 on the approval of the Emergency Ordinance of the Government no. 191/2020 for the extension of the deadlines for the submission of documents provided for by associations and foundations, as well as legal entities registered in the trade register.

It was extended up to 90 days from the end of the state of alert regarding the deadline for submission of documents provided by the associations and also by the freelancers:

+   the statement on the beneficial owner, on associations and foundations;

+   the obligation to complete documents on preventing and combating money laundering and terrorist financing

+   statements regarding the beneficial owner.

 

V. Order of the Ministry of Entrepreneurship and Tourism no. 510/2022 for the modification and completion of the Methodological Norms regarding the issuance of the classification certificates of the tourist reception structures with accommodation and catering functions, of the tourism licenses and patents.

This order creates the legislative framework through which individuals without a form of organization registered in the Trade Register, owner of tourist reception structures with accommodation functions such as apartments and / or rooms for rent in family homes, can request certificates of classification of these tourist structures.

 

VI. Emergency Ordinance no. 20/2022 on amending and supplementing normative acts, as well as for establishing humanitarian support and assistance measures.

Considering the need for humanitarian support and assistance measures for foreign nationals or stateless persons affected by the military conflict taking place in the territory of Ukraine and who have arrived in the territory of Romania, amendments and completions are made regarding certain social and assistance measures, the tax treatment of the aid provided and defines the employment procedure for persons coming from Ukraine.

With regard to the employment of Ukrainian citizens, the normative act provides the following:

+  Ukrainian citizens who have legally entered the territory of Romania and who do not request a form of protection according to Law no. 122/2006 regarding the asylum in Romania, with the subsequent modifications and completions, can be employed without the employment permit, regarding the employment and the secondment of foreigners on the Romanian territory.

+  employment of Ukrainia citizen nationals from the armed conflict zone in Ukraine who do not have the documents proving their professional qualification or work experience required for employment extension with periods of 6 months, for a maximum of one year, based on the declaration on their own responsibility that they meet the conditions of professional qualification and work experience necessary for employment, in compliance with the legal provisions on establishing a probationary period to verify the employee’s skills , at the conclusion of the individual employment contract.

+  the above provisions do not apply to Ukrainian citizens from the armed conflict zone in Ukraine, who wish to access or practice in Romania, independently or as an employee, the professions of doctor, dentist, pharmacist, general practitioner , midwife, veterinarian and architect or one of the professions provided in annexes no. 2, 4 and 8 of Law no. 200/2004 on the recognition of diplomas and professional qualifications for regulated professions in Romania, with subsequent amendments and completions.

+  Ukrainian citizens have access to the unemployment insurance system, to unemployment prevention measures and to measures to stimulate employment, granted after registration with the employment agencies of the county, respectively of Bucharest, under the conditions established for Romanian citizens .

Individuals and legal entities, with the exception of public institutions and authorities, may donate money to the General Inspectorate for Emergency Situations in an account opened with the state treasury, which is intended to provide humanitarian assistance to all foreign citizens or stateless persons in special situations, coming from Ukraine.
Expenditure to UNICEF falls within the scope of regulation and deduction similar to sponsorship procedures.

The donation campaign can be carried out until December 31, 2022.

The tax regime of these donations is:
+  At the level of corporate tax payers, they represent fully deductible expenses when calculating the profit tax.
+  At the level of micro-enterprise income taxpayers, donations reduce the micro-enterprise income tax base.
+  For donations made by individuals who are self-employed or self-employed in the real system, donations are deductible expenses when calculating income tax.

Companies paying tax on the income of the micro-enterprise or self-employed persons / self-employed persons taxed in the real system record expenses with goods provided and services rendered to persons affected by the armed conflict in Ukraine, the following tax rules apply:
+   For corporate taxpayers, the expenses are assimilated to the social expenses, they will be cumulated with the other social expenses and they are deducted in the percentage of 5% of the value of the expenses with the salaries.
+   The second tax option for corporate tax payers is to consider these non-deductible amounts when calculating corporate income tax, to assimilate them to sponsorship expenses, and together with the other sponsorship expenses, they are deducted from the profit tax due within the limit of 7.5 ‰ of the turnover, not exceeding 20% of the due profit tax.
+   For micro-enterprises, expenditure on goods and services provided free of charge as humanitarian aid to persons affected by the conflict in Ukraine will be assimilated to sponsorship expenditure and together with other sponsorship expenditure of the micro-enterprise will reduce the micro-enterprise income tax by a maximum of 20%. from the tax due for that quarter.

Individuals who pay income tax from self-employment and who record expenses with goods or services provided to persons coming from Ukraine may follow the following tax procedures:
+  Assimilate these expenses to sponsorship expenses and together with the other sponsorship expenses they will consider them deductible expenses limited in the percentage of 5%.
+  If the persons who pay income tax from self-employed activities in the real system have the status of employers, and only in this situation, they can deduct the expenses with goods and services granted to natural persons from Ukraine, in the percentage of 5% of the expenses with salaries, on account social spending.

If the goods and services provided as humanitarian assistance to persons originating in Ukraine are purchased by persons registered for VAT purposes, the VAT tax regime:
+  It is assimilated to the delivery of goods from the sponsorship / patronage category – no VAT is collected on delivery.
+  Deduction of VAT in the percentage of 3‰ of turnover calculated according to VAT regulations.

VII. Law no. 48/2022 regarding the approval of the Government Emergency Ordinance no. 59/2021 for the amendment and completion of Law no. 227/2015 on the Fiscal Code.

The law approves the Emergency Ordinance no. 59/2021 with a completion of art. 315 of the Fiscal Code stating that persons applying the special arrangements for intra-Community distance sales of goods, for deliveries of domestic goods made by electronic interfaces facilitating such deliveries and for services provided by taxable persons established in the European Union but not in the Member State applies to all such operations.

 

VIII. Order of the National Agency for Fiscal Administration no. 352/2022 for approval of the Procedure for settling statements with negative amounts of value added tax with reimbursement option.

The order approves the Procedure for settling the returns with negative amounts of value added tax with the option of reimbursement and the related documents. The procedure applies starting with the VAT returns submitted from February 1, 2022.

As a rule, the VAT requested for reimbursement through the returns with negative amount of VAT with reimbursement option, submitted within the legal term of submission, is reimbursed by the central fiscal body, with the subsequent performance of the fiscal inspection.

By way of exception, returns with negative amounts of VAT with a refund option shall be settled after the advance tax inspection has been carried out:

+ for large and medium taxpayers if:
a) the taxpayer / payer has registered in the fiscal record deeds that are sanctioned as crimes;
b) the central fiscal body, based on the information held, finds that there is a risk of undue reimbursement;
c) for the respective taxpayer / payer, the voluntary liquidation procedure was initiated or the insolvency procedure was opened, except for those for which a reorganization plan was confirmed.

+   for taxpayers / payers other than large and medium-sized taxpayers, if:
a) the taxpayer / payer has registered in the fiscal record deeds that are sanctioned as crimes;
b) the central fiscal body, based on the information held, finds that there is a risk of undue reimbursement;
c) for the respective taxpayer / payer, the voluntary liquidation procedure has been initiated or the insolvency procedure has been opened, except for those for which a reorganization plan has been confirmed, under the conditions of the special law;
d) the taxpayer / payer submits the first statement with negative amounts of VAT with the option of reimbursement, after registration for VAT purposes;
e) the balance of the negative amount of VAT requested for reimbursement comes from a number of periods longer than the number of reporting periods used in a period of 12 months.

Taxable persons are considered to be at risk of undue VAT refunds if they find themselves in any of the following situations:

  1. the fiscal bodies receive official documents from other institutions, which concern aspects of fiscal nature and are found to have an impact on granting an undue refund of VAT;
  2. within the fiscal control actions, facts have been found that may meet the constitutive elements of some crimes with fiscal implications;
  3. on the occasion of the subsequent fiscal inspection, differences of more than 10% of the reimbursed amount were established, but not less than 50,000 lei for each VAT return that was the object of the subsequent fiscal inspection;
  4. significant discrepancies were found, verified and confirmed by the fiscal body, between the information entered in the informative declarations regarding the deliveries / services and the acquisitions made on the national territory by the persons registered for VAT purposes submitted by the taxable person and those submitted by the business partners. and / or significant inconsistencies between the information contained in the information declarations on intra-Community supplies / acquisitions / services submitted by the taxable person and those submitted by the business partners and transmitted to the tax authority through the computer system for exchanging VAT information between EU Member States.

 

IX. Order of the National Agency for Fiscal Administration no. 362/2022 for amending and supplementing some orders of the president of the National Agency for Fiscal Administration regarding the approval of the models of some forms used in the field of tax receivables collection.

The order modifies some forms used in the field of tax receivables collection and regulates new forms.

In this regard, the following have been modified:

+   The form regarding the “Taxation decision regarding the fiscal obligations established following their takeover from the deregistered taxpayers”.

+   The form regarding the “Notice of establishment regarding the establishment of the attachment” is replaced by two distinct forms, respectively: “The address of notification regarding the establishment of the enforceable attachment” and “The address of notification regarding the establishment of the precautionary attachment”.

+ The form regarding “Address suspension, temporary, total or partial unavailability of accounts”.

+  The form “Decision to cancel the fiscal administrative act” is replaced with the form “Decision to cancel the fiscal administrative acts and / or to impose fiscal / budgetary obligations”.

New forms are introduced:

+    “Decision to annul in whole or in part the acts of enforcement”;

+    “Request for offsetting of fiscal / budgetary obligations”;

+    “Minutes for the transfer of state property to public ownership”.

 

X. Order of the Minister of Labor and Social Solidarity 301/2022 approving the Employment Procedure of Ukrainian citizens coming from the armed conflict zone in Ukraine.

Approves the Procedure for the Employment of Ukrainian Citizens Coming from the Armed Conflict Zone of Ukraine, as set out in the Annex which forms an integral part of this Order.

According to the Procedure, Ukrainian citizens coming from the armed conflict zone in Ukraine can be employed even if they do not have documents proving their professional qualification or experience. These people have free access to the services and measures provided by the Law on the unemployment insurance system and the stimulation of employment.

The employment will be carried out on the basis of the Declaration on own responsibility regarding the conditions of professional qualification and work experience necessary for employment, supplemented with the support and guidance of the career guidance counselor or the employer, if the Ukrainian citizen directly contacts the employer .

 

XI. Order 423/2022 on amending the Order of the President of the Agency National Fiscal Administration no. 3,386 / 2016 for the approval of the model and content of the forms 101 “Declaration regarding the profit tax” and 120 “Statement regarding the excises”.

The amendment to form 101 “Income tax return” and the instructions for completing it were imposed, by introducing separate lines to highlight the reduction of the profit tax, as well as the profit tax difference due as a result of the return of sponsorship / private scholarship / patronage.

  

XII. Order no. 373/2022 for the amendment of the annex no. 5 by Order of the President of the National Agency for Fiscal Administration no. 1,783 / 2021 on the nature of the information that the taxpayer / payer must declare through the standard tax control file, the reporting model, the procedure and conditions of transmission, as well as the transmission deadlines and the date / dates from which the categories of taxpayers / payers are required to submit the standard tax control file.

Annex no. 5 of the Order on the implementation of the standard SAF-T fiscal control file, the main amendments being the following:

+  the reference date for SAF-T reporting and for insurance brokerage / brokerage companies included in the category of large taxpayers on 1 January 2022 is 1 January 2023;

+  taxpayers who as of December 31, 2021 were classified as large taxpayers and, as of January 1, 2022, were classified as medium or small taxpayers, are required to file Information Return D406 starting with the reference date for medium taxpayers (1 January 2023), respectively for small taxpayers (1 January 2025), depending on the category in which they were placed starting with 1 January 2022;

+ the obligation to file Information Return D406 for non-resident taxpayers is 1 January 2025.

 

XIII. Order no. 429/2022 for the amendment of the annex no. 1 to the Order of the President of the National Agency for Fiscal Administration no. 3,626 / 2016 on establishing the list of reporting jurisdictions, with which Romania will cooperate based on the Multilateral Agreement of the competent authorities for automatic exchange of information on financial accounts, the list of non-reporting financial institutions and the list of excluded accounts, provided in legal instruments of international law. Romania is committed to the automatic exchange of financial information.

Annex no. 1 to Order no. 3626/2016 on reporting jurisdictions has been updated.

 

XIV. Law no. 74/2022 for the completion of art. 30 of Law no. 263/2010 regarding unitary public pension system.

Adds a new paragraph to Law no. 263/2010 on the unitary public pension system, which refers to the assimilation of the contribution period in special working conditions of the period prior to April 1, 2001, in the jobs classified according to the previous legislation in group I and / or group II- a work. Completion refers to employees who have carried out production, maintenance and similar activities in the power generation units in coal-fired power plants, including coal extraction units, for personnel directly and directly involved in the use of production-specific processes and equipment. electricity and coal extraction.

 

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