1. The RO e-Invoice system becomes mandatory from 1st of July 2022
In the Romanian Official Gazette no. 490 from May 17, 2022 was published Law no. 139/2022 for the approval of the Government Emergency Ordinance no. 120/2021 on the mechanism for adopting and operating the RO e-invoice and electronic invoicing system in Romania.
Starting with 1st of July 2022, the economic operators established in Romania have the obligation, in relation to B2G transactions (Business to Government - the relationship between an economic operator and public authorities), to issue electronic invoices and to transmit them through the national system regarding the electronic invoice RO e-Invoice.
Also, economic operators registered in the RO e-Invoice Register who do not have a conversion application, can use the online application system provided by the Romanian Ministry of Finance through the National Center for Financial Information, at the time of operationalization of the national system on RO e-Invoice electronic invoice.
At the same time, for invoicing of B2B transactions, Romania requested a derogation from the provisions of certain articles on invoicing in the EU VAT Directive. Within 30 days from the authorization of the derogation, the National Agency for Fiscal Administration will define the categories of economic operators established in Romania who have the obligation to issue electronic invoices for B2B transactions and to send them through the national system regarding the electronic invoice RO e-Invoice , as well as the date from which this obligation arises.
We remind you that, for the products with high fiscal risk sold in B2B transactions, the suppliers have the obligation to send the invoices in the RO e-Invoice system starting with 1st of July, 2022.
2. Joint and several liability of the contractor in respect of the payment of the salaries of his subcontractor
In the Romanian Official Gazette no. 476 from May 12, 2022, was published the Government Emergency Ordinance no. 66/2022 for the completion of Law no. 16/2017 on the secondment of employees for the provision of transnational services.
For the Romanian companies in subcontracting relationship, the contractor will have joint and several liability with his subcontractor, for the outstanding net salary rights of the subcontractor's employee, related to the Romanian minimum gross salary.
Liability refers only to the part of the salary related to the activity carried out by the employee of the subcontractor within the contractual relationship between the contractor and the direct subcontractor. However, the contractor shall no longer be liable if he has fulfilled his contractual obligations to his subcontractor.
This provision applies to construction activities related to the construction, repair, maintenance, modification or demolition of buildings and takes effect for contracts concluded after the date of entry into force of the above-mentioned GEO.
3. Cancellation procedure of tax obligations related to external daily allowances
In the Romanian Official Gazette no. 517 of May 26, 2022, was published the ANAF Order no. 1000 regarding the approval of the procedures for cancellation of the fiscal obligations that are the object of the provisions of art. I of Law no. 72/2022 for the cancellation of some fiscal obligations and for the modification of some normative acts.
According to Law no. 72/2022, the unpaid differences of main fiscal obligations and / or ancillary fiscal obligations established by the Romanian Tax Authority by tax decision issued and communicated to the taxpayer, as a result of the subsequent qualification of the amounts representing allowances or any other amounts of the same received during the delegation, secondment or activity on the territory of another country, by employees of Romanian employers who carried out activity on the territory of another country, related to the fiscal periods between 1st of July, 2015 and the date of entry into force of the above mentioned law, are cancelled.
This order establishes the procedures for the preparation and transmission by the tax inspection structure of the list of tax obligations that may be subject to cancellation, as well as for the issuance of the decision to cancel the tax obligations.
Some important aspects of this Order are the following:
The RTA specialized department verifies in the fiscal records the existence of unpaid fiscal obligations that are subject to cancellation. All these will be included in a list submitted to the head of the fiscal authority and will be cancelled ex officio.
In case of fiscal obligations that might be subject of cancellation according to Law no. 72/2022, which have already been paid by taxpayers through payment, compensation, enforcement, payment and other methods expressly provided by law, the amounts are refunded to taxpayers at their request. Therefore, it is important for taxpayers to check this issue in order to assess the need to file a cancellation claim.
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