I ORDINANCE No. 16/2023 amending and supplementing Law No. 207/2015 on the Fiscal Procedure Code
Published in the Official Gazette no. 86/ 31.01.2023
The Ordinance transposes into Romanian law the provisions of European Directive 2021/514 of 22 March 2021 (known as the “DAC7 Directive”), which amends Directive 2011/16/EU on administrative cooperation in the field of taxation.
The DAC7 Directive brings a new set of reporting obligations for digital platform operators who will have to submit to the tax authorities certain information about the income of sellers operating on these platforms. Under DAC7, reporting on transactions within the same jurisdiction is also included, unlike DAC6, which only covered cross-border transactions and targeted other categories of intermediaries.
The obligation to report to the tax authorities the income of platform sellers falls on digital platform operators.
A platform is any software, website or part of a website, including mobile applications that are accessible to users and that allow sellers to be connected with other users.
A platform operator is an entity that provides sellers with a platform or part of a platform on which they can connect with users of the platform to conduct their business.
The entity is:
+ resident for tax purposes in Romania or another Member State
+ is not resident for tax purposes in Romania or another Member State but meets the conditions:
- it is incorporated under the laws of Romania or another Member State,
- or has its registered office in Romania or another Member State,
- or has a permanent establishment in Romania or another Member State
+ does not meet the above criteria but facilitates a reportable activity by a reportable vendor or an activity involving the letting of immovable property situated in Romania or in a Member State.
The relevant activity is the reportable activity, is carried out for consideration, and falls into the following areas:
+ letting of immovable property, including residential and commercial property and any other immovable property and parking spaces
+ personal services
+ sale of goods
+ rental of any means of transport
The reporting deadline is 31 January of the year following the year in which the seller was identified in the platform, so the first reporting deadline will be 31 January 2024 and will include information for 2023. Reporting will be on an annual basis.
These regulations also provide penalties for non-compliance.
II ORDER no. 165/7/1272/456/2023 of the National Agency for Fiscal Administration, of the House of the National Public Pensions, of the National Health Insurance House and of the National Employment Agency for the approval of the model, content, method of submission and management of the “Declaration regarding obligations to pay social contributions, income tax and nominal records of insured persons”
Published in the Official Gazette no. 119/ 10.02.2023
Updates statement 112 with changes applicable from 1 January, regarding:
+ the basic personal deduction and the supplementary deduction,
+ the non-taxable amount of 200 RON/month, for which no income tax is due and is not included in the monthly basis for calculating mandatory social contributions, for employees with minimum wage, full-time and basic position, whose total gross income does not exceeds the level of 4,000 RON inclusive,
+ the introduction and elimination of some positions from the “Insured Type” Nomenclature,
+ the introduction of the benefit value of subscriptions for the use of sports facilities, in order to practice sports and physical education, borne by the employer for its own employees.
III ORDER no. 188/2023 of the National Fiscal Administration Agency regarding the amendment and completion of the Order of the president of the National Fiscal Administration Agency no. 587/2016 for the approval of the model and content of the forms used to declare taxes and fees with a self-imposed or withholding regime
Published in the Official Gazette no. 120 /13.02.2023
Introduces new positions in the Nomenclature of payment obligations to the state budget, annex to form 100:
+ Tax on income from the alienation by sale of agricultural land located outside the village,
+ Tax on income from the transfer of securities and operations with derivative financial instruments.
Amends and completes the instructions for completing Form 100.
IV ORDER no. 42/8/2023 of the Ministry of Labor and Social Solidarity and the National Institute of statistics regarding the modification and completion of the Classification of occupations in Romania – occupation level (six characters), approved by the Order of the Minister of Labour, Family and Social Protection and of the President of the National Institute of Statistics no. 1,832/856/2011
Published in Official Gazette no. 135/ 16.02.2023
Complete the Classification of occupations in Romania with 13 more occupations:
- business service broker, 331109
- couple counsellor, 263514
- accessibility assessor, 242121
- embedded systems security engineer, 252912
- ICT security engineer, 252911
- guide dog training instructor, 516403
- hotel worker, 515110
- strategic customer manager, 122110
- numerologist, 516102
- 3D printing technician, 311809
- wind turbine blade inspections and repairs technician, 311312
- wind turbine installation technician, 311313
- wind turbine maintenance technician, 311311
It also removes and modifies some existing occupations.
V LAW no. 43/2023 for the cancellation of some fiscal obligations
Published in Official Gazette no. 163/24.02.2023
Cancels the differences in fiscal obligations established by the Romanian fiscal authority for the reclassification from the category of income from other sources to the category of income from wages and incomes assimilated to wages, of income from gift vouchers granted by employers, to third parties.
Tax obligations already paid will be returned to taxpayers, at their request.
The National Agency for Fiscal Administration will issue the Application Procedure, as well as the methods of restitution of the amounts within 30 days from the date of entry into force of this law, i.e. February 27, 2023.