Crowe Romania

New legislative amendments in September

Amendments to adapt to the new special VAT procedures for electronic commerce

Crowe Romania
References: Order 1387/2021, GD no. 928/2021, OMF no. 764/2021, GEO no. 107/2021, GEO 59/2021

1) Order of the President of ANAF no. 1387/2021 of September 7, 2021 for the approval of the Registration Procedure for the use of one of the special procedures for taxable persons, who provide services to non-taxable persons or carry out distance sales of goods

The Order provides for the procedure for implementing the special procedures amended or introduced by GEO 59/2021. The most important aspects are:

  • Amendment of form 015 “Tax registration statement/Amended Statement/Deregistration statement for the non-resident taxpayers who do not have a permanent establishment in Romania”, to include the special procedures
  • The application of the special EU and non-EU procedures will be made starting with the first day of the quarter following the submission of the commencement of activity statement. The import procedure shall apply from the day on which the special VAT code for the import procedure is communicated to the taxable person or intermediary.
  • These special procedures will fall within the competence of the Directorate for Non-Resident Taxpayers within the General Regional Directorate of Public Finances Bucharest.

2) Government Decision no. 928 of September 1, 2021 for the amendment and completion of the title VII of the Methodological Norms for the application of the Tax Code, in order to correlate with the amendments brought by GEO 59/2021

By Government Decision 928/2021, a series of notions included in the VAT norms are amended, in order to correlate them with the provisions of GEO 59/2021:

  • The phrase “distance sales” is replaced by the phrase “intra-Community distance sales of goods”;
  • The term “consignments” is clarified, representing the goods packed together and shipped simultaneously by the same supplier, to the same consignee and covered by the same transport contract;
  • In order to correlate with the amendments brought to art. 275 of the Tax Code regarding the establishment of the place of taxation in case of the intra-community distance sales of goods, point 12 of the Methodological Norms is abrogated, regarding the threshold of RON 118,000 (EUR 35,000 at the exchange rate) for the distance sales;
  • If Romania is a Member State of consumption for the operations subject to special EU procedures and for import (art. 315 and 3152 of the Tax Code, taxable persons established in another Member State and not registered for VAT purposes in Romania) may request refund of the VAT related to purchases in Romania, even if they performed operations with the right of deduction in Romania;

3) Order of the Minister of Finance no. 764 of July 5, 2021 on amending and supplementing the Order of the Minister of Public Finance no. 2.810/2019 for the approval of the Procedure for the application of the measures for the restructuring of the outstanding budgetary obligations on July 31, 2020, published in the Official Gazette of September 14, 2021

Currently, according to GO no. 6/2019, as amended and completed, there is the possibility of restructuring the remaining budgetary obligations of taxpayers on December 31, 2020, managed by ANAF, based on a restructuring plan, prudent private creditor test, payment plan and tax supervision during the support period, for the debtors of public or private legal entities, with the exception of public institutions and administrative-territorial units, which are in difficulty of payment and for which there is a risk of insolvency.

The debtor who wishes to restructure his budgetary obligations has the obligation to notify ANAF until September 30, 2021, under the sanction of forfeiture of the right to benefit from the restructuring of the budgetary obligations. The restructuring application can be submitted until January 31, 2022, under the sanction of forfeiture.

At the same time, the possibility of submitting by electronic means of remote transmission of the notification on the intention to restructure the outstanding budgetary obligations is introduced.

4) Government Emergency Ordinance no. 107 of September 29, 2021 for the amendment of the term for taking over the activity of solving the appeals by the Ministry of Public Finance

We remind you that by Law 295/2020 for the amendment and completion of the Tax Procedure Code, art. 272 of the respective Code, in the sense that the activity of solving the appeals was distributed from the ANAF structures, to a specialized structure within the Ministry of Public Finance. At the time of publication (December 21, 2020), Law 295/2020 established a period of 6 months for the Ministry of Public Finance to take over this activity, i.e. until June 21, 2021.

By GEO 51/2021, this term of June 21, 2021 was extended until October 1, 2021, and now, by GEO 107/2021, the legal term is again postponed until March 31, 2022.



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