Legislative News May 2024

The Newsletter for May 2024 includes important changes in various legislative areas: RO e-Transport System, Fiscal Code, the legislation on medical leaves and social health insurance indemnities. It also contains the new regulations for strengthening the capacity to combat tax evasion.

Published in Official Gazette no. 409/30.04.2024

It makes several important changes and additions in various legislative areas. Here are the main aspects:

1. Changes to the RO e-Transport System:

  • The Ordinance introduces new regulations for the sanctions applied in case of non-declaration of information in the RO e-Transport system. The sanction of the confiscation of the goods will no longer apply if they are subsequently registered in the supporting documents and in the accounting of the users.

2. Changes in the Fiscal Code:

  • The tax treatment for the income from the adjustment of claims related to the unpaid share capital is regulated. These revenues are considered non-taxable for the calculation of profit tax, thus facilitating certain financial operations of credit institutions.
  • Taxpayers who own residential buildings with a taxable value over RON 2,500,000 will be notified annually, and the tax payment deadline is set for September 30.
  • Products with nicotine, but without tobacco, intended for oral consumption, are now included in the scope of non-harmonised excise duties, which brings new tax obligations for these products.

3. Other Regulations:

  • Changes and additions are made to the methodological rules applicable to tax legislation, including for excise and other special taxes, updating and clarifying the existing regulations.

Published in Official Gazette no. 410/30.04.2024

Find below a summary of the main changes:

1. Changes regarding VAT:

The provisions regarding the deduction of VAT for invoices issued in the name of employees or administrators traveling on business have been repealed. Thus, VAT deduction is no longer possible in these situations.

2. Rules for labelling products containing tobacco:

Detailed specifications have been introduced for the marking of products containing tobacco intended for smokeless inhalation, including setting out the situations in which they are not covered by the marking system and the related marking and stamping procedures.

3. Technical corrections:

Technical corrections have been made in accordance with Delegated Regulation (EU) 2024/296 of the Commission, to clarify the regulations regarding excisable products exported under excise duty suspension.

4. Other adjustments:

Adjustments have been made for the destruction of unused and damaged markings, which must be carried out with the approval and supervision of the territorial customs authority.

Published in the Official Gazette no. 415/07.05.2024

It amends the Norms for applying the provisions of the Government Emergency Ordinance no. 158/2005, with the following:

  • Family doctors have the right to issue medical leave certificates for temporary incapacity for work lasting no more than 7 calendar days, for an episode of illness, in at least two stages, of which the first stage is a maximum of 4 calendar days, with the exception of the temporary incapacity for work of the insured persons determined by group A infectious diseases and the temporary incapacity for work of the insured persons for whom the measure of isolation was instituted.

    We mention that previously, the temporary incapacity for work of insured persons determined by group A infectious diseases was not considered an exception.
  • The period of temporary incapacity for work of the insured persons determined by group A infectious diseases are exempted from the cumulative duration of 28 calendar days in the last year, counted from the first day of illness of the medical leaves that the family doctor can grant for an insured person for temporary incapacity for work.

Published in the Official Gazette no. 422/09.052024

It modifies and completes the nomenclature of tax obligations paid in the single account.

Removal of some positions from the nomenclature:

  • Tax specific to HoReCa activities,
  • Income tax and health contribution for individuals who earn income from an association with a legal entity paying a specific tax,
  • The health contribution owed by retirees who receive income from pensions, for the part of the income that exceeds the monthly amount of RON 4,000.

Introduction of new positions in the nomenclature:

  • The turnover tax owed by credit institutions,
  • The specific turnover tax owed by legal entities that carry out activities in the oil and natural gas sectors,
  • Tax on rental income withheld at source by legal entities or other entities that have the obligation to keep accounting records,
  • Income tax and pension contribution for individuals who earn income from household activities,
  • Reduced contribution to pensions for employees in the agri-food and IT fields.

Published in Official Gazette no. 437/13.05.2024

It brings changes and additions in the field of combating tax evasion.

The main measures are:

  • Failure to withhold the taxes and/or contributions provided for in the annex to this law is punishable by imprisonment from 1 to 5 years or a criminal fine,
  • Highlighting fictitious expenses, altering or destroying accounting documents, as well as the use of double accounting records are considered tax evasion crimes, which are punishable by 3-10 years in prison,
  • The bad faith use of the national electronic invoice system and the use of electronic fiscal marking devices not connected to the national IT system for the supervision and monitoring of fiscal data are considered tax evasion crimes, which are punishable by imprisonment from 3 -10 years,
  • Any action committed as part of fraudulent schemes having the effect of diminishing the resources of the state budget by an equivalent in national currency of at least one million euros is punishable by imprisonment from 7 to 15 years.

The limitation period for criminal liability begins to run from the date of notification to the fiscal authority or from the date of notification to the criminal investigation authority, but no later than ten years from the date of the commission of the crime.

The meeting of May 20, 2024

The panel for resolving the appeal in the interest of the law established that, in the case of the notice period for dismissal, the term begins from the day following the communication of the notice and is fulfilled on the last day of the period.

We remind you that starting from June 1, 2024, companies that do not respect the deadline of 5 working days for the transmission of invoices through the national electronic invoicing system RO e-Factura will be subject to fines.

Contact:

Daniela Zsigmond
MD Romania,
Partner

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