I. ORDER no. 1090/2022 regarding the approval of the Communication procedure by electronic means of communication between the central tax authority and individuals, companies and other entities without legal personality

Published in the Official Gazette no. 585 / 16.06.2022

Approves the Procedure of communication by electronic means of communication between the central tax authority and individuals, companies and other entities without legal personality.

Access to “Virtual Private Space (SPV)”

For individuals, SPV is accessible directly or through a proxy.

In case of companies or entities without legal personality, the SPV is accessible through a legal representative, a designated representative or a proxy.

Access to SPV is made after registration as an SPV user, based on an identification procedure and approval of the application for registration as an SPV user.

The categories of documents that can be the subject of communication through the SPV are:

+ fiscal declarations, fiscal registration declarations and other declarations drawn up, according to the law;
+ requests to the central tax authority, such as: request for information on social security contributions declared by employers, request for the issuance of the tax attestation certificate, request for the issuance of the tax record certificate, request for the issuance of an income certificate, requesting an opinion on the application of tax law, requests for hearings, notifications, petitions, complaints, requests for public information and the like;
+ fiscal administrative acts, enforcement acts and other acts issued by the central fiscal authority in the execution of the law, such as: taxation decisions, notifications, summonses and the like;
+ documents, deeds or files issued by the central fiscal authority at the request of the natural person, legal person or other entity without legal personality, such as: the certificate of fiscal attestation, the income certificate, and the like;
+ the register of electronic documents communicated in the last 2 years;
+ share history information;
+ information on the tax record of the tax receivables of the individuals, companies or other entity without legal personality;
+ information on deliveries / services and purchases made on the national territory, according to the data taken from the informative declarations 394;
+ relevant information, resulting from the risk analysis, in order to notify the taxpayers for the purpose of voluntary compliance;
+ the form “Electronic multiple payment order (OPME)”, document.pdf with attached .xml file;
+ information related to payments;
+ information and documents specific to the national system regarding the electronic invoice RO e-Invoice.

SPV functionalities:

+ “Newsletter” service – provides public financial or fiscal information, in order to guide users in fulfilling their tax obligations, as well as other public information.
+  Online scheduling service – through this service users can schedule online to meet with a public official.

Users must communicate their identification data, e-mail address, select the tax authority, the services they wish to benefit from, as well as the date and time available in the online application.

As a result of the appointment, the user receives by e-mail the registration of the appointment, information on the date, time and tax unit at which it was scheduled, as well as the necessary information in case the user wishes to cancel the appointment.

+  “Contact form” service – This service can be used for requests for guidance and assistance in the field of tax legislation and in the field of information technology, notifications, petitions, complaints, as well as other types of services, as available in the computer application. , in this sense it is necessary to fill in all the obligatory information requested by the computer application.

II. ORDER no. 964/2022 for the approval of the model of the declaration on one’s own responsibility provided in art. 31 para. (3) of the Government Emergency Ordinance no. 132/2020 on support measures for employees and employers in the context of the epidemiological situation caused by the spread of SARS-CoV-2 coronavirus, as well as for stimulating employment growth

Published in the Official Gazette no. 596 / 20.06.2022

Approves the declaration model on own responsibility on the basis of which employers can request financial support from the state in case of reduction of working time by up to 80% of the daily, weekly or monthly duration provided for in the individual employment contract (Kurzarbeit).

Employers who cumulatively meet the following conditions are eligible to apply for this support:

+ the measure affects at least 10% of the number of employees of the unit;
+ the reduction of the activity is justified by a decrease of the turnover from the month prior to the application of the measure or, at most, from the month before the previous month, by at least 10% compared to the similar month or compared to the monthly average turnover declaration of a state of emergency/alert, respectively 2019. In the event that there is no decrease in turnover of 10%, the decrease in production achieved in the month for which the measure is requested or, at most, from the month before the prior month, by at least 10% compared to the similar month or to the monthly average of the production from the year prior to the declaration of the state of emergency/alert.

As a reminder, the financial support for working time reduction, the Kurzarbeit Programme, has been extended until 31 December 2022.

III. Law no. 187/2022 amending and supplementing Law no. 165/2018 on the granting of vouchers

Published in the Official Gazette no. 613/22.06.2022

 The following provisions enter into force on 1 July:

+ the nominal value of a meal ticket may not exceed the amount of 30 lei (currently the limit is 20,17 lei);
+ employers may additionally grant, in July 2022, meal vouchers having the value corresponding to the difference between the established value of up to 30 lei/meal voucher/day, and the value granted in June 2022 corresponding to the days worked in this month;
+ by exception, legally constituted trade union organisations may grant from their own funds, on an occasional basis, gift vouchers to their members who are not employees of the trade union organisation;
+ holiday vouchers may also be used to cover the costs of national or thematic school camps organised on Romanian territory and attended by the holder’s child.

IV. EMERGENCY ORDINANCE No. 106/2022 for supporting the granting of price reductions on petrol and diesel and for amending Article 18 of Government Emergency Ordinance No. 41/2022 for the establishment of the National System for monitoring road transport of goods with high fiscal risk RO e-Transport and for repealing Article XXVIII of Government Emergency Ordinance No. 130/2021 on some fiscal and budgetary measures, extension of some deadlines, as well as for amending and supplementing some normative acts

Published in the Official Gazette no. 657/30.06.2022

The date from which the contravention regime for the e-Transport system applies is amended, the system will enter into force from 1 July but the sanctions are applicable starting with 1 October 2022.

Fines of between 5,000 and 100,000 lei are provided for natural and legal persons, with effect from 1 October 2022.

Previously published provisions applicable starting July 1st:

+ switch from optional to mandatory reporting of road transport of tax-risky products via the e-Transport system;

+ reporting in the e-Invoice system becomes mandatory for economic operators selling goods classified as high risk to other economic operators (B2B – business-to-business relationship) and for economic operators selling goods or providing services to public authorities (B2G – business-to-government relationship).

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