I. Order of the Minister of Finance no. 85/2022 on the main aspects related to the preparation and submission of annual financial statements and annual accounting reports of economic operators to the territorial units of the Ministry of Finance, as well as for the regulation of certain accounting aspects
The order approves the main aspects related to the preparation and submission of the annual financial statements and the annual accounting reports. Also, this order introduces new accounts in the chart of accounts, both for taxpayers who apply the regulations approved by OMFP 1802/2014 and for those who apply the Accounting Regulations compliant with the International Financial Reporting Standards or the regulations for the legal entity without patrimonial purpose:
These are the accounts:
- 6051 “Expenditure on energy consumption”
- 6052 “Expenditure on water consumption”
- 6461 “Expenses regarding the insurance contribution for the work corresponding to the employees”
- 6462 “Expenses regarding the insurance contribution for the work corresponding to other persons, than the employees”.
II. Order of the President of the National Agency for Fiscal Administration no. 90/2022 on amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 470/2021 for the approval of the model and content of form 204 “Annual income statement for associations without legal personality and entities subject to the tax transparency regime”
Order a new model of the 204 declaration and adapt the completion instructions accordingly. The amendments aim at introducing the groups of vegetal products for which the annual income is established on the basis of the income norm introduced in art. 105 para. (2) by GEO 8/2021, respectively: strawberry and fodder plants.
III. Order of the President of the National Agency for Fiscal Administration no. 98/2022 for the approval of the Procedure regarding the organization of the Register of housing acquisitions with a reduced VAT rate of 5%
The order approves the procedure regarding the organization of the Register of housing acquisitions with a reduced VAT rate of 5%. Based on the register, the fulfillment of the condition regarding the acquisition with a reduced VAT rate of 5% of a single dwelling whose value exceeds the amount of 450,000 lei, but does not exceed the amount of 700,000 lei, excluding VAT, provided in art. 291 para. (3) lit. c) point 5 of the Fiscal Code, the reduced quota introduced from January 1, 2022.
- is completed by the notaries public, at the date of authentication of the legal documents
between the living persons whose object is the transfer of ownership, for the houses that are delivered with a reduced VAT rate of 5%, as per above;
- is consulted by notaries public, before the authentication of legal acts between living
persons whose object is the transfer of ownership or advance payment for the purchase of housing under the conditions specified above, with a reduced VAT rate of 5%.
Notaries public are responsible for the correct and complete entry of information in the register.
The access of the notaries public to the register, in order to fulfill the attributions provided by law, is made on the basis of a qualified digital certificate, held according to the legal provisions.
IV. Order no. 131/2022, for the approval of the application forms and the declaration on one’s own responsibility provided in art. 9 para. (2) of the Government Emergency Ordinance no. 2/2022 on the establishment of social protection measures for employees and other professional categories in the context of prohibition, suspension or limitation of economic activities, determined by the epidemiological situation generated by the spread of SARS-CoV-2 coronavirus, as well as for amending and supplementing regulations
Approves the models of the applications, the declaration on one’s own responsibility and the list of persons who will benefit from the payment of the technical unemployment indemnity. The persons to whom the order refers are: professionals, individuals who obtain income from copyright and related rights, persons who have concluded individual labor conventions, athletes, coaches, doctors, nurses, masseurs, physiotherapists, researchers.
We remind you that the technical unemployment borne by the state has been extended until March 31, 2022.
V. Order of the Minister of Finance 109/2022 for the approval of the Procedure on enrollment, as well as the modalities of access to PatrimVen
Government Ordinance no. 11/2021 introduced, starting with March 1, 2022, for public authorities / institutions of public interest, the obligation to enroll in the computer system called PatrimVen.
Order of the Minister of Finance no. 109/2022 (O.M.F. no. 109/2022) approves the procedure for enrolling public authorities, public institutions and public interest in the central and local public administration in the PatrimVen IT system and the use of PatrimVen services in case they have to fulfill their obligations provided by law, but also for the exchange of information.
PatrimVen is an electronic repository administered by the Ministry of Finance and contains information and documents, collected from public authorities, public institutions and public interest in the central / local public administration or from taxpayers / payers, which are provided to these authorities / institutions through this system.
The use of information and the provision of services through the PatrimVen computer system will be based on an accession protocol which includes the list of available services and the description of the access interfaces to it, called PASS, in order to allow collaboration between the public authority, public institution or institution. public interest from the central / local public administration and the Ministry of Finance or the National Agency for Fiscal Administration (ANAF).
The object of the Protocol of accession to the services of the PatrimVen IT system (PASS) is the collaboration between the public authority, public institution or public interest in the central and local public administration and the Ministry of Finance, respectively ANAF, regarding the request and provision of services through the IT system. PatrimVen, for fulfilling the specific attributions of the public authority / institution or of public interest in the public administration.
The services that can be requested through PASS are: Electronic central register for payment accounts and bank accounts; Social security contributions; Income statement; Monthly income information; Information on the annual income from the last two fiscal years; Goods (buildings, land, vehicles); Fiscal attestation certificate; Data on the fiscal situation; Declaration D394 – Deliveries; Financial statement data; Fiscal record; Central Register of Trusts and Legal Constructions Similar to Trusts; Register of home purchases with a reduced VAT rate of 5%; audit reports or informative reports.
Public authorities, public institutions and institutions of public interest in the central and local public administration have the obligation to respect the fiscal secrecy of the information obtained.
The accession protocols concluded pursuant to the Order of the Minister of Public Finance no. 2632/2016 for the development of the services of the Ministry of Public Finance made available to public authorities and institutions through its own IT system.
VI. Order of the Minister of Finance 128/2022 on amendments and completions to the regulations establishing the electronic means of remote transmission of enforcement acts issued by the National Agency for Fiscal Administration (ANAF) and their communication procedure
By Order of the Minister of Finance no. 1665/2020 was approved the procedure for communication by electronic means of remote transmission to credit institutions of enforcement acts, as well as the conditions under which this is done.
There are a number of amendments and completions to the provisions of OMF no. 1665/2020, as follows:
- ANAF, the credit institutions and, as the case may be, the Romanian Association of banks will be able to sign the protocol of accession to the implementation of the automatic system through which the communication of enforcement acts to the credit institutions is achieved through electronic means of remote transmission;
- non-compliant payments made in the special account opened at the level of the Central Operational Treasury will not be validated at the level of the Central Operating Treasury;
- the fiscal bodies are responsible for the correctness of the information processed in
the event of suspension of enforcement by seizure of funds or cessation of enforcement for any of the reasons provided by law.
VII. Order of the President of the National Agency for Fiscal Administration no. 179/2022 for the approval of the model and content of the forms 205 ” Informative declaration regarding the withholding tax and the gains / losses from investments, on income beneficiaries ” and 207 ” Informative declaration regarding the withholding tax / the tax borne by the income payer / exempt income, on non-resident income beneficiaries ”
The order approves new information forms (205 and 207) and instructions for completion. Form 205 includes updates to self-employment income and instructions for completing the form for that income.
Other changes to the forms include:
- replacement of the phrase “Distributed dividends, of which:” with the phrase “Distributed dividends” from the information statement. Modification of the instructions for the inclusion in the tax return of dividends distributed, but which were not paid to shareholders or associates until the end of the year in which the distribution was approved (previously the instructions provided for the declaration of the tax in the declaration related to the period in which they had their approval of the annual Financial Statements);
- modification of the submission deadline;
- regulation of the obligation to submit form 207 “Informative declaration regarding the
withholding tax / tax borne by the income payer / exempt income, on non-resident income beneficiaries” and by the income payers with withholding tax regime, when :
– the tax due by the non-resident is borne by the income payer;
– income obtained by non-residents is exempt from tax based on international agreements to which Romania is a party.
VIII. Order no. 38/82/2022, of the Minister of Labor and Social Solidarity and of the President of the National Institute of Statistics on amending and supplementing the Classification of Occupations in Romania – level of occupation (six characters), approved by Order of the Minister of Labor, Family and Social Protection and the President of the Institute National Statistics Office no. 1,832 / 856/2011
Completes the Classification of Occupations in Romania with the new occupations practiced within the national economy, provided in the list in Annex no. 1, which is an integral part of this order and eliminates the occupations that are no longer practiced in the national economy, provided in the list in Annex no. 2 which is also an integral part of this order.
IX. Order of the President of the National Agency for Fiscal Administration no. 172/2022 – ex officio establishment of CAS and CASS (2022)
It contains the new versions of the 205 and 207 declarations that will be used for the declaration of income starting with January 1, 2021, and the deadline for submission is February 28, 2022.
Declaration 205 shall be completed by means of the assistance program and shall be transmitted by electronic means of remote transmission, in accordance with the legal provisions in force.
Form 205 is completed and submitted annually, for the previous year (2021) until the last day of February 2022. The 205 declaration is submitted by the income payers who have the obligation to calculate, withhold and transfer the tax on the following income with withholding tax regime:
- dividend income;
- interest income;
- income from the liquidation of a legal entity;
- income from pensions;
- income from prizes;
- gambling income;
- income from other sources;
- income from self-employment.
Declaration 207 is “Informative declaration regarding the withholding tax / exempt income, on non-resident income beneficiaries” and is submitted by the taxpayers of taxable income obtained from Romania by non-residents and by the person designated within the association / tax transparent entity for taxable income obtained from Romania by non-residents members of the association / entity.
Form 207 is also used for tax-exempt income (according to Title VI of the Fiscal Code or double taxation agreements concluded by Romania or based on international agreements to which Romania is a party) and for non-resident tax payable by the withholding taxpayer.
X. Law no. 24 of February 15, 2022, for the amendment and completion of the Government Emergency Ordinance no. 158/2005 on leave and social health insurance benefits
It provides that the insured person who, with the patient’s consent, accompanies him to the surgeries and treatments prescribed by the specialist doctor, receives leave and indemnity for the care of the patient with oncological diseases over 18 years of age.
The patient with oncological conditions can express his consent only for one person at each surgery, respectively treatment. The duration of the leave and the indemnity is of maximum 45 calendar days at an interval of one year for a patient.
The gross monthly amount of the indemnity for the care of patients with oncological diseases is 85% of the calculation base and is fully supported from the budget of the National Health Insurance Fund (F.N.U.A.S.S.).
The minimum insurance period for granting the indemnity is 6 months completed in the last 12 months prior to the month for which the medical leave is granted.
Within 60 days from the date of publication of this law, the Ministry of Health and the National Health Insurance House will amend the Norms for the application of the provisions of the Government Emergency Ordinance no. 158/2005 on holidays and social health insurance benefits.
XI. Order of the President of the National Agency for Fiscal Administration no. 146/2022 for approving the conditions for providing information, the framework model of the collaboration protocol, the procedure regarding the exchange of information between the National Agency for Fiscal Administration and the signatory legal persons of private law, as well as the access methods in dedicated information systems according to art. . 70 ^ 1 para. (1) lit. b) of Law no. 207/2015 on the Fiscal Procedure Code
According to the Fiscal Procedure Code, the fiscal body may transmit the information it holds to any applicant, with the express and unequivocal consent of the taxpayer / payer for whom information has been requested.
Applicant who by the nature of the activity frequently requests information of a fiscal secrecy nature about his clients / partners (such as credit institutions, non-banking financial institutions and other private legal entities in order to carry out the activities established by the constitutive act of private legal entities) may conclude a protocol regarding the exchange of information with the fiscal body holding the information that is transmitted.
The conditions for providing the information, the framework model of the collaboration protocol, the procedure regarding the exchange of information between the National Agency for Fiscal Administration and the signatory legal persons of private law were approved by O.AN.A.F. no. 146/2022.
Through the dedicated computer system, ANAF can transmit, based on a protocol signed in accordance with the framework model of the collaboration protocol, the following information:
- information regarding the nature, source and amount of income of the natural person applicant, respectively information for the period related to the last 3 fiscal years, including, where possible, information related to the period between the last completed fiscal year and the date of their request;
- information regarding the nature and amount of income of the legal entity applicant, respectively information from the financial statements for the period related to the last three fiscal years, including, where possible, information related to the period between the last completed fiscal year and the date of their request;
- Tax Registration Certificate for companies;
- information regarding the existence on behalf of the applicant of a current account declared open at another credit institution in Romania at the date of the request, for private legal entities (PJDP) which offers services within the scope of Law no. 258/2017 on the comparability of fees related to payment accounts, change of payment accounts and access to payment accounts with basic services.
The provision of information to legal entities under private law, based on the consent of the taxpayer / payer can be made based on a protocol, concluded according to this order, if the following conditions are met, cumulatively:
- the information is necessary for solving the requests of natural or legal persons. The object of activity of the private legal entities (PJDP) includes services provided to individuals and legal entities for which information of a nature of those subject to transmission is required;
- requests for information are made frequently;
- the legal person under private law has procedures that ensure the safe storage of personal data and security information systems, audited by an independent external auditor. The audit report must show that the computer system and the applicable computer procedures do not allow the obtaining of information in violation of the legal provisions regarding personal data and which represent fiscal secrecy.
XII. Order no. 162/2022 on the consumer price index used to update advance payments on account of annual income tax
Pentru anul fiscal 2022, indicele prețurilor de consum utilizat pentru actualizarea plăților anticipate în contul impozitului pe profit anual este 106,5%.
XIII. Order of the Minister of Finance no. 152 of 17 February 2022, for the approval of the model, content, method of filing and management of the “Declaration on the obligations to pay social security contributions, income tax and nominal records of insured persons”
Approves the model and content of form 112 “Declaration on the obligations to pay social security contributions, income tax and nominal records of insured persons”, as well as annexes no. 1.1 “Employer Annex” and no. 1.2 “Insured Annex”.
This format is used starting with the revenues related to January 2022.
XIV. Emergency Ordinance no. 9 to establish budgetary measures to support the small and medium-sized enterprise sector
First steps have been taken to be able to implement the “Program for accelerating the development of small and medium enterprises”, with a budgetary source represented by the amounts accumulated in the transit account opened at CEC Bank SA within the project “Romanian – Swiss Program for SMEs” “, from the repayment of loans by SME beneficiaries”.
XV. Emergency Ordinance no. 10 for the amendment and completion of Law no. 346/2004 on stimulating the establishment and development of small and medium enterprises
The program for stimulating the establishment of small and medium-sized enterprises “Start-up Nation – ROMANIA” and the program for some measures for providing financial support for tourism enterprises, accommodation structures, food structures and travel agencies, whose activity has been adopted was affected in the context of the COVID-19 pandemic.
At the same time, it brings changes regarding the application of the SME Test, necessary also to reach milestone 242, within component 9 “Support for the private sector, research, development and innovation” of the National Recovery and Resilience Plan.
Among them, it is mentioned:
- a larger and more representative sample of SMEs will be consulted, and the group for assessing the economic impact of regulations on small and medium-sized enterprises will include members appointed by ministries and other central government authorities, chambers of commerce and industry, employers’ organizations and non-governmental organizations representing small and medium-sized enterprises, academics, researchers, economists and associations and trade unions;
- the obligation of the initiator and of the central public authority is introduced, which ensures the GEIEAN secretariat to publish on its own website the results of the SME test, respectively the opinion;
- there are several ways of consultation that the project initiator can use, such as: online survey, round tables, forums and online consultations;
- the report on the application of the SME Test will necessarily include a section with the administrative tasks introduced for small and medium-sized enterprises, as well as those eliminated.
XVI. Order of the Minister of Finance no. 196 for the amendment and completion of the Order of the Minister of Public Finance no. 1,886 / 2020 on approving the financial mechanism for the transfer of amounts related to grants due to beneficiaries under the State aid scheme to support the activity of SMEs in the context of the economic crisis generated by the COVID-19 pandemic from the budget of the Ministry of Public Finance – General actions Credit Guarantee for Small and Medium Enterprises – SA – IFN, the model of the Convention on the implementation of the Program for the support of small and medium enterprises and small enterprises with medium market capitalization – IMM INVEST ROMANIA, the model of the Convention on guarantee and payment of grants, guarantee contract, document, and to set the level of the risk fee and the management fee for 2020.
The financial mechanism for the transfer of the amounts related to the grants due to the beneficiaries within the Aid Scheme related to the SME INVEST Program.
The normative act specifies, among other things, that, according to GEO no. 110/2017 on the Support Program for Small and Medium Enterprises and Small Enterprises with Medium Market Capitalization – SME INVEST ROMANIA, approved with amendments and completions by Law no. 209/2018, as subsequently amended and supplemented, SMEs, small enterprises with medium market capitalization, as well as farmers, professionals and forms of organization of the liberal professions, which contract investment loans and / or loans / lines of credit for capital working within:
The SME INVEST ROMANIA program benefits from a grant within the cumulative result between the value of the risk fee, the management fee related to the guarantee granted and the interest related to loans, but not more than the RON equivalent of 2,300,000 euros per company. The exchange rate of euro / leu for the calculation of the maximum ceiling of 2,300,000 euros is the exchange rate of the National Bank of Romania valid at the date of issuing the financing agreement;
The AGRO IMM INVEST sub-program benefits from a grant within the cumulative result of the amount of the risk fee, the management fee related to the guarantee granted and the interest related to the loans, as well as a non-reimbursable component of maximum 10% of the value of the guaranteed financing. in the ceiling of EUR 345 000 for each undertaking operating in the fisheries and aquaculture sector, EUR 290 000 for each undertaking operating in the primary production of agricultural products and EUR 2 2 300 000 for each undertaking operating in the food sector.
XVII. Government Decision no. 238/2022 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 ordinance adapts H.G. no. 34/2009 to the legislative amendments previously brought regarding the takeover by the Ministry of Finance of the activity of issuing the anticipated individual fiscal solutions (OG 11/2022), reorganization by partial division of the National Agency for Fiscal Administration (Law no. 268/2021 for the establishment of the Romanian Customs Authority and for the modification of some normative acts) and other normative acts (GEO no. 212/2020 sa).
XVIII. Order of the President of the National Agency for Fiscal Administration 184/2022 on amending and supplementing the Order of the Minister of Public Finance no. 105/2016 for the approval of the Norms regarding the exemption from the payment of value added tax and excise duties for the final imports of certain goods, provided in art. 293 para. (1) lit. d) and art. 395 para. (7) of Law no. 227/2015 on the Fiscal Code, as well as the Procedure on the authorization of certain bodies to import goods under the exemption regime
The order modifies the quantities of cigarettes that are exempt from VAT and excise duties on imports, in the context of international passenger traffic, depending on the means of transport used, respectively are exempt from VAT and excise duties on imports of the following types of tobacco products, within the following quantitative limits :
- 40 cigarettes, in the case of travelers arriving in Romania from third countries, using other means than air transport;
- 200 cigarettes, in the case of travelers arriving in Romania from third countries, using air transport.
XIX. Order of the President of the National Agency for Fiscal Administration no. 237/2022 on amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 587/2016 for the approval of the model and content of the forms used for declaring taxes and fees with self-taxation or withholding tax
The order amends the informative forms (100 and 710) and the instructions for completion.
The changes to the forms concern:
- 2 new obligations are introduced:
– royalty obtained by concession from activities of exploitation of the state’s surface resources and of carbonated or non-carbonated natural mineral waters;
– royalty obtained by concession from activities of exploitation of resources at the surface of the state, representing lands with agricultural destination;
- item 73 “Pension income tax” is deleted – this obligation is reported in the form 112 as a result of the introduction and contribution of social health insurance for individuals who have the quality of pensioners, for pension income exceeding 4,000 lei, for the part that exceeds the monthly amount of 4,000 lei;
- for taxpayers paying income tax on micro-enterprises, the deadline for submitting the declaration 100 for the fourth quarter is until June 25, inclusive of the following year.
- for activity-specific taxpayers, the deadline for submitting the 100 declaration for the second semester is until June 25, inclusive of the following year;
- Tax Reduction line according to GEO no. 153/2020 is completed only by taxpayers paying income tax on micro-enterprises, respectively tax specific to certain activities.
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