Main legislative changes for August-September 2022


1.  Procedure for the redirection of the corporate income tax / micro-enterprises income tax, for carrying out sponsorships

In the Official Gazette no. 923/ September 21, 2022, was published the NAFA Order no. 1679/2022 for the approval of the Procedure for the redirection of the corporate income tax / micro-enterprises income tax, for carrying out sponsorships and / or acts of patronage or granting private scholarships, as well as the model and content of certain forms. 


Taking into account the amendments made to the provisions of the Romanian Fiscal Code according to which the amounts representing sponsorship and/or patronage expenses, private scholarship expenses granted by taxpayers, reduced by the amounts from previous financial years, as appropriate, have not been fully used, taxpayers may redirect their corporate income tax or microenterprise income tax for granting of sponsorship and/or patronage expenses or private scholarships. 


Thus, in applying the consideration mentioned above, it has been ordered the development and the approval of the format, content, and instructions for filling in the form 177 "Request for redirection of corporate income tax/micro-enterprise income tax". 


The option of redirection may be submitted within maximum of 6 months from the legal deadline for submitting the annual corporate income tax declaration, respectively the microenterprise income tax declaration for the fourth quarter. 



2.  RO e-Transport penalties postponed


In the Official Gazette no. 957/ September 30, 2022, was published the Government Emergency Ordinance no. 132/2022 regarding the modification and completion of the RO e-Transport system. 


Government Emergency Ordinance no. 132/2022 prophesies the term of application of sanctions until 1st January 2023. 


It has been introduced the obligation to declare transport for new users, related to the type of operations that may occur in practice, such as:

  • goods transported to and from Romania for the supply of services, in the context of non-transfer operations; 

  • goods related to commercial operations which are subscribed to the stock at the customer's disposal. 

The power of establishing contraventions and applying sanctions were extended also for the staff of the structures subordinated to the Ministry of Internal Affairs, the application procedure in this case, will be established by Order of the Ministry of Internal Affairs. 


The validity period of the UIT code has been extended from 5 calendar days to 15 calendar days, applied to intra-community acquisitions of goods, as well as for commercial operations representing a non-transfer, and transport of goods representing stocks at the customer's disposal. 



3.  Introduction of the Report on corporate income tax information


In the Official Gazette no. 878 of September 7, 2022, was published the Order of the Minister of Finance No. 2048/2022, regarding the completion of the accounting regulations applicable to economic operators. 


This Order makes it mandatory to prepare and publish the Report on corporate income tax information for the most recent of those two consecutive financial years. 


The new requirements apply to: 

  • the final parent companies, 

  • medium and large subsidiaries which are controlled by a final parent company, 

  • the independent entities, and 

  • Romanian branches, established by entities that are not subject to the legislation of an EU member state, 

whose consolidated net turnover has exceeded at their balance sheet date, for each of the last two consecutive financial years, the amount of RON 3,700,000,000 (the equivalent of EUR 747,474,740 at the exchange rate published in the Official Journal of the European Union on December 21, 2021), as reflected in their consolidated annual financial statements. 


If the information or report are not available, the mentioned entities/subsidiaries/branches shall prepare a declaration indicating that the final parent company has not made the necessary information available. 


The report on corporate tax information and the declaration shall be published within 12 months from the balance sheet date of the financial year for which the report is drawn up and shall remain accessible on the entity/subsidiary/branch’s website for a period of at least 5 consecutive years. 


Also, the present Order also establishes the content of the report on corporate income tax information. 


The provisions enter into force with January 1st, 2023.



4.  Changes regarding the establishment and payment of social security contributions due by the employees with part-time agreements


In the Official Gazette no. 807 of August 16, 2022, was published the order of the Minister of Finance No. 1855/2022 regarding the applicable procedure of the provisions of the Romanian Fiscal Code related to the establishment and payment of social security contributions due by the employees who obtain on the basis of two or more individual labor agreements, in a cumulative amount equal to at least to the minimum gross salary in the country. 


For the application of these provisions, employees are required to submit for each employer/payer of income a statement mentioning the fact that the monthly cumulated computation base is equal or over the gross minimum salary in the country. 


If the computation base is at least equal to the minimum gross salary at one of the employers, the statement will not be submitted to that specific employer. 


Moreover, this declaration is submitted monthly for the period during which the employee is in this situation, and the deadline for submission is 5 of the following month. 


Also, during the month, if the employment contract is active for a fraction of a month, the gross minimum wage per country is calculated as follow: 


(Minimum gross salary per country guaranteed for payment / Number of working days per month) x Number of days worked in the month.


The provisions of this Order shall apply starting with incomes related to August 2022. 



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