I. Order no. 2 of January 3, 2022 for the abrogation of the Order of the President of the National Office for Prevention and Combating Money Laundering no. 380/2021 regarding the information of the National Office for Prevention and Combating Money Laundering by the reporting entities regarding the discrepancies regarding the real beneficiaries pursuant to art. 19 para. (7 ^ 1) of Law no. 129/2019 for preventing and combating money laundering and terrorist financing, as well as for amending and supplementing some normative acts.
The Order of the President of the National Office for the Prevention and Combating of Money Laundering no. 380/2021 on the information of the National Office for Prevention and Combating Money Laundering by the reporting entities on the inconsistencies between the information available in the central registers on the real beneficiaries and the information held by the reporting entities on them, pursuant to art. 19 para. (71) of Law no. 129/2019 for preventing and combating money laundering and terrorist financing was abrogated.
II. Order no. 12 of January 6, 2022 on the establishment of products with high fiscal risk, marketed in the B2B relationsh
The products with high fiscal risk, marketed in the B2B relationship, for which the invoices issued in the national system regarding the electronic invoice RO e-Invoice are transmitted, are provided in the annex that is an integral part of this order.
The following categories are considered:
– Vegetables, fruits, roots and edible tubers, other edible plants;
– Alcoholic beverages;
– New constructions;
– Mineral products (natural mineral water, sand and gravel);
– Clothing and footwear.
You can consult the appendix here.
Entry into force: January 10, 2022
III. INS Order no. 5 of January 7, 2022. How to complete the Intrastat Statistical Statement
The Rules for completing the Intrastat Statistical Declaration are approved.
The Intrastat statistical declaration is a mandatory declaration, according to Law no. 422/2006, for the exchanges of goods between Romania and other member states of the European Union. Intra-EU imports represent flows of goods from other Member States of the European Union to the territory of Romania, and intra-EU exports represent flows of goods leaving the territory of Romania to other Member States of the European Union
The obligation to provide Intrastat statistical data is incumbent on all economic operators that simultaneously meet the following conditions:
- are registered for value added tax purposes – they have a tax identification code;
- exchanges goods with other member states of the European Union;
- the total annual value of trade in goods with other Member States of the European Union, for each of the two flows, intra-EU imports and intra-EU exports, respectively, exceeds the Intrastat value threshold set for each year.
The National Institute of Statistics establish the obligations in the Intrastat system on the basis of Intrastat statistical statements from the previous year and information from VAT returns and recapitulative statements on intra-Community supplies / acquisitions / supplies of goods (VIES) provided by the Ministry of Finance. The exchange of data between the National Institute of Statistics and the Ministry of Finance takes place in one direction, respectively the Ministry of Finance provides the National Institute of Statistics with information on VAT returns and recapitulative statements on intra-Community supplies / purchases of goods (VIES). The National Statistics Office does not provide in any form and in any form statistical information collected within the Intrastat statistical system at the level of economic operator.
IV. Circular on the level of the reference interest rate of the National Bank of Romania of January 10, 2022
As of January 11, 2022, the level of the reference rate of the National Bank of Romania is 2.00% per year.
V. Government Emergency Ordinance No. 2 of January 19, 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 legislation
It provides that the state will grant in 2022, from January 20 to March 31, technical unemployment benefits to employees of private companies, authorized individuals (PFA) and other professionals, to suspend work as a result of the COVID-19 crisis, on alert period.
The technical unemployment benefit paid by the state is 75% of the base salary corresponding to the job, but not more than 75% of the average gross salary provided by the State Social Insurance Budget Law.
According to Law 318/2021, of the state social insurance budget for 2022, the average gross salary used to substantiate the state social insurance budget for 2022 is 6,095 lei. Thus, the technical unemployment benefit borne by the state is a maximum of 75% of 6,095 lei, a maximum of 4,571 lei gross.
VI. Order no. 77 of January 25, 2022 of the President of the National Agency for Fiscal Administration for amending the Order of the President of the National Agency for Fiscal Administration no. 3,769 / 2015 on the declaration of deliveries / services and purchases made on the national territory by persons registered for VAT purposes and for approving the model and content of the informative declaration on deliveries / services and acquisitions made on the national territory by persons registered for VAT purposes.
This order updates the form (394) in the sense of completing the operations for which the reverse charge is applied with the delivery of natural gas to a taxable person trader, established in Romania.
Thus, the Cartridge C is completed – Operations carried out with taxable persons registered for VAT purposes in Romania – with the natural gas deliveries for which reverse charge is applied. Transactions for which reverse charge is applied are completed separately from other transactions, for each VAT registration code, category of goods / services subject to reverse charge, and for each VAT breakdown.
VII. Order no. 80 of January 25, 2022 on amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 15/2021 for the approval of the Procedure for establishing the amount representing up to 3.5% of the annual tax due for the support of non-profit entities that are established and operate under the law and religious units, as well as for the granting of private scholarships, according to law, as well as and the model and content of some forms.
The main changes provided in the order:
– updating the Procedure for establishing the amount representing up to 3.5% of the annual tax due for the support of non-profit entities that are established and operate under the law and religious units, as well as for the granting of private scholarships, according to the law;
– approval of the model and content of the form “Centralized situation of the data contained in form 230”;
– amendment of the forms “Notification of the destination of the amount representing up to 3.5% of the annual tax due for the support of non-profit entities / cult units” and “Report on the determination of the amount representing up to 3.5% of the annual tax due, paid improper to non-profit entities / religious units ”.
Find the declaration form 230 together with the completion instructions here.
VIII. Order no. 83 of January 26, 2022 of the President of the National Agency for Fiscal Administration for amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 1,721 / 2021 on the organization of the administration of large taxpayers, as well as on some declaratory obligations
According to the order:
- large taxpayers who were selected in this category before November 3, 2021 according to the criterion of direct participation are not administered by the DGAMC (not those according to the criterion of fiscal representation).
- large taxpayers selected according to the criterion of continuity which registers a decrease in turnover in 2020 compared to 2019 by at least 50%, as well as those who declared zero turnover in 2019 and 2020 are no longer administered by DGAMC and will be taken over by the tax authorities in whose territorial area they have their tax domicile. These taxpayers will file Information Return D406.
IX. Order no. 94 of January 28, 2022 of the Minister of Labor and Social Solidarity for the approval of the model of the documents provided in art. 2 para. (1) 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
It approves the models of the applications, the declaration on own responsibility and the list of persons to benefit from the payment of the technical unemployment indemnity, reffered to in art. 1 para. (1) of the Government Emergency Ordinance no. 2/2022.
X. Ordinance no. 11 of January 31, 2022. Multiple amendments to the Fiscal Code and the Fiscal Procedure Code
OG no. 11/2021 provides for amendments to the Fiscal Procedure Code, measures aimed, according to the communiqués of the Ministry of Finance, at supporting the business environment and investments, and on the other hand streamlining, through digitalization, the public administration.
We briefly present all these measures in the following.
Digitization of public administration
The measures to digitize the tax administration are:
- PatrimVen – the own information system of the Ministry of Finance and ANAF – generalizes the exchange of information between the tax authority and all central and local public authorities (town halls)
Starting March 1, 2022, it becomes mandatory to collaborate, in the sense of exchanging information in electronic format, through PatrimVen, between public authorities and the Ministry of Finance / ANAF. PatrimVen provides public institutions with access to available data on citizens’ wealth and income. The stated purpose of the system is to facilitate the access of individuals and legal entities to information held by public institutions enrolled in the system, but also to increase the level of collection of taxes and duties, as well as to prevent and combat tax evasion.
- Virtual Private Space (SPV) – use becomes mandatory for all taxpayers
Starting January 1, 2022, enrollment in SPV, the electronic communication system developed by the Ministry of Finance – ANAF, becomes mandatory for all legal entities, associations and other entities without legal personality, as well as for all individuals who carry out a liberal profession or exercise as freelance. Thus, from 2022, the fiscal bodies will no longer accept applications, documents, any other documents submitted physically, but only by electronic means of remote transmission.
The Ministry of Finance considers that enrollment in the SPV ensures communication and a way of working 24/24, 7 days a week, with the tax administration, which streamlines the way the citizen interacts with the tax authority, by limiting physical contact between taxpayers and the tax administrations.
- Standard Tax Control File (SAF-T) – a new mandatory information return
As of January 1, 2022, the obligation for taxpayers to submit to the tax authority a new informative declaration, SAF-T, which includes information from their accounting and tax records, is established.
SAF-T will be submitted electronically, in a standardized data format. The file will facilitate the tax analysis and control to the tax authorities, will constitute evidence in the tax inspection and will be made available in the administrative and judicial remedies.
The ANAF Order will establish the nature of the information that taxpayers must declare, the reporting model, the procedure and the date from which taxpayers are obliged to submit SAF-T.
Failure to comply with the deadlines provided by law or incorrect or incomplete submission of SAF-T will be sanctioned with a fine. However, corrections made by the legal deadline for the submission of the next file or made as a result of an imputable fact will not be sanctioned.
Supporting the business and investment environment
The main measures to support the business and investment environment are:
- Extension of the VAT refund procedure with subsequent control to all categories of taxpayers, with some exceptions
The VAT refund procedure is extended subject to a subsequent check based on the existing procedure (large and medium taxpayers, small taxpayers). However, it clarifies the cases in which the authorities may refuse the refund with subsequent control due to the risk of an undue refund of VAT, such as:
- information received from other authorities or the existence of constitutive elements of some crimes;
- tax inspections that established differences of more than 10% of the amount reimbursed (in the amount of at least 50,000 lei for each VAT return that was the subject of the subsequent tax inspection);
- there are significant inconsistencies, verified and confirmed by the tax authority, between the information reported by declarations 390 and 394.
- Continuation of the simplified staggering, introduced by GEO 181/2020
Starting January 1, 2022, it will be possible to obtain the staggering, for a maximum of 12 months, by simplified procedure, for outstanding tax obligations for a maximum of one year, a procedure previously available only for arrears arising after the start of the pandemic. The conditions that must be met, when granting and for maintenance, are those already known in GEO 181/2020.
In addition, however, the situation of debtors whose activity is restricted / closed by the public authorities is favorably regulated, for which the conditions for maintaining the validity of payment installments in the simplified procedure are suspended, upon request, until the date when the activity is resumed. Debtors who have unsimplified payment schedules will benefit from the same measure.
- Extension of the scope of application of the fiscal amnesty, introduced by GEO 69/2020
The amnesty also applies to tax obligations established through inspections and verifications of personal tax statements carried out between May 14, 2020 and March 29, 2021, a period previously excluded for the purpose of amnesty, which has led to discrimination between taxpayers. The tax amnesty will also be applied for differences in tax obligations established as a result of verification procedures. In this case, the cancellation of interest, penalties and accessories related to the main budget obligations with maturities prior to March 31, 2020, depends on compliance with the condition of full payment of the main budget obligation within 30 days of the entry into force of the ordinance (October 4, 2021) and the submission of the application for cancellation no later than January 31, 2022 inclusive.
Taxpayers who have been subject to documentary verification and for whom main budgetary obligations have been established with maturities prior to March 31, 2020 and individualized in taxation decisions issued after the date of entry into force of GEO no. 69/2020, but not later than January 31, 2022, may benefit from the cancellation of interest, penalties and accessories related to the main budgetary obligations, in compliance with the condition of full payment of the main budgetary obligation within the term provided in art. 156 para. 1 of the Fiscal Procedure Code, for tax decisions communicated after the date of entry into force of the ordinance, respectively within 30 days from the date of entry into force for tax decisions communicated until the date of entry into force and the submission of the application for annulment no later than January 31, 2022 inclusive, respectively within 90 days from the communication of the taxation decision if the 90-day period expires after January 31, 2022.
In both cases, the accessories extinguished both before and after the date of entry into force of GO 11/2021 are returned according to the Fiscal Procedure Code.
- Suspend the execution of the decision to declare inactivity
In case of suspension of the execution of the decision to declare inactivity by a court decision ordered by the courts under Law no. 554/2004, all the effects of the inactivation decision are suspended until its termination and the taxpayer is reactivated during the suspension period.
- Correction of tax returns
It becomes possible to submit corrective statements even after the cancellation of the subsequent verification reservation (after the tax inspection or the expiry of the limitation period) if, by a final court decision, measures are modified that modify revenues or expenses that generate changes in tax bases from previous periods.
- Correction of errors in payment documents
A new case of correction of payment documents is foreseen, respectively the payment of the fiscal obligations made to a budget other than the one whose income is the paid tax receivable is considered valid, provided that the payment has not extinguished the receivables due to the budget in which the paid amount was collected. erroneous, unless the debtor records additional amounts paid in the tax records at least at the level of the erroneous payment. This correction may be made even in the event that the tax claim is administered by a different tax authority. In this case, the application is submitted by the debtor to the fiscal body to which the budget account was credited with the erroneous payment.
Other measures to amend the tax procedure
- The tax inspection may be carried out by the same inspection team which has concluded a repealed act in the dispute settlement procedure if, for objective reasons, it is not possible for another inspection team to redo it.
- In case of a criminal notification ordered by the fiscal bodies, the precautionary measures instituted remain valid for three months from the date of the criminal notification. At the fulfillment of this term or after the establishment of the precautionary measures by the criminal investigation bodies according to Law no. 135/2010 on the Code of Criminal Procedure, but not later than three months, the precautionary measures instituted by the fiscal body are lifted.
- If, during the period of validity of the letter of bank guarantee / insurance policy, the appeal or contentious action is definitively rejected, in whole or in part, the tax authority will proceed to execute the guarantee within 30 days from the date of that the contentious action is definitively rejected, but not later than the last day of its validity, under certain conditions provided by law.
- A series of special payment rescheduling rules have been regulated for taxpayers subject to income tax for transfers of assets of fiscal residence and / or economic activity carried out through a permanent establishment for which Romania loses the right to tax, according to art. 40 ind. 3 of the Fiscal Code.
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