New legislative amendments in October

The main legislative changes for the month of December

Amendments of the 2022 Single Tax Return

New legislative amendments in October
References: Law no. 286/2021, Law no. 287/2021, Law no. 291/2021, Order no. 1941/2021, Law no. 322/2021, OPANAF 2127/2021

1. Amendments of the 2022 Single Tax Return regarding income tax and social security contributions due by individuals

By Order 2127/2021 published in the Official Gazette no. 10 from January 5, 2022, the Single Tax Return for the year 2022 (form 212) was updated, in order to introduce new sections / subsections, such as:

  • income imposed based on fixed quotas , obtained from the rental for tourist purposes of rooms located in personally owned houses.
  • social security contributions due for salary – related income obtained from the activity carried out abroad
  • allowances of 75% of the average gross salary received by certain individuals following the interruption of activity due to the increase in Covid incidence, as per GEO 111/2021.

On a separate note from the amendments brought to the Single Tax Return by OPANAF 2127/2021, but in the context of submitting the 2022 Single Tax Return , we remind you that due to the increase of the minimum gross wage for this year to RON 2,550, the reference threshold for the computation of social security contributions becomes 30,600 lei (the equivalent of 12 minimum gross wages).

2. Amendment to form 093 “Statement for VAT registration purposes / Mentions statement for taxable persons having the headquarters outside Romania, but are established in Romania through a fixed place of business”

By Order 1941/2021 published in the Official Gazette no. 1191 on December 16, 2021, Form 093 and the related completion instructions were amended.

Through these amendments, form 093 is updated to include the changes in the Fiscal Code on special VAT regimes for  electronic commerce (changes introduced by GEO 59/2021, detailed in our legislative update published in July 2021 which you may find here).

In addition, the non-resident entities that have a fixed establishment in Romania will now use the new form 093 also for:

  • Mentions regarding the change/maintenance of the tax period (equivalent to forms 092 and 094)
  • Opting for the application of the special regime for intra-Community electronic commerce (EU regime) and for electronic/ telecommunications services (option previously exercised by form 085)
  • VAT registration following its cancellation (equivalent to form 099)

3. Changes to the sponsorship the tax treatment starting 2022

According to Law 322/2021 published in the Official Gazette no. 1245 on December 30, 2021, both in the case of companies paying corporate tax and for those that apply the micro-enterprises income tax system, if the value established according to the limit representing 0.75% of the turnover / 20% of the corporate tax / 20% of the micro-enterprises tax (as the case may be), reduced by the amounts carried forward, it has not been fully used, taxpayers can request the redirection of the corporate tax for sponsorships, by submitting a form.

The redirection can be ordered within 6 months from the date of submission for the annual corporate income tax return or the micro-enterprise income tax return for the fourth quarter of the year. The payment of the sponsorship will be made by the tax authorities, from the tax already paid.

The provision applies starting with the tax computations made after January 1st, 2022.

4. Application of the reduced VAT rate of 5% for the supply of firewood and some digital publications

In the Official Gazette no. 1168 on December 9, 2021, Laws 286/2021 and 287/2021 were published, which establishes that starting with December 1st, 2021, for the delivery of firewood to individuals,legal persons or other entities, the applicable VAT rate is 5%.

Law 291/2021, published on 10 December 2021 in the Official Gazette no. 1172, includes among the deliveries for which the 5% VAT rate applies the books/newspapers/magazines published electronically, except for those that have mainly video or audio content. The measure applies from 1 January 2022.


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