The act published in the Official Gazette no. 652 of July 1, 2021 comes as a natural consequence of the provisions brought by GEO no. 59/2021 on VAT regulations for intra-Community trade in goods applicable from 1 July 2021.
The act aims at the following:
1. Condition for obtaining the authorization:
An importer may apply for authorization if the following are cumulatively met:
In the Official Gazette no. 702 of July 15, 2021, the Order of the President of NAFA no. 1036/2021 amending the format of the Minutes of finding and sanctioning the contraventions used in the activity of verifying the personal fiscal situation, necessary as a result of the changes of competence after the reorganization of NAFA.
Thus, as a result of the Order of the President of NAFA no. 2778/2020, the competence to exercise the verification of the personal fiscal situation on the entire territory of Romania belongs to the General Directorate for Personal Income Control and to the regional general directorates of public finances (D.G.R.F.P.) through the fiscal verification services within them.
Order 1071/2021 approves the Procedure applicable in the case of tax inspections in which findings are made in connection with the commission of certain deeds provided by the criminal law in connection with the means of proof regarding the establishment of the tax base that are the object of the tax inspection.
This procedure presupposes the development of 5 actions:
Order 1071/2021 was published in the Official Gazette no. 703 July 15, 2021
The fiscal changes introduced by Law 196/2021 aim at extending the applicability of the reduced VAT rate of 5% on thermal energy supplies to the population and will enter into force within 6 months from the publication of the law in the Official Gazette.
According to the regulations, the taxable persons holding any kind of license that allows the sale of electricity, issued by ANRE, not only those who have a valid license to supply electricity or a license for the trader activity, must submit the declaration regarding the electricity delivery activity. electricity, as previously regulated. Also, if the declaration on his own responsibility concerns periods prior to the year of filing, the taxable person must mention in the declaration on his own responsibility and the date from which he fulfills this condition.
The new model of form 300 introduces the Section “Information regarding the total value, without VAT, of the operations provided in art. 2781 par. (1) let. B) of the Fiscal Code, namely the intra-Community distance sales of goods and the provision of telecommunications, broadcasting and television services, as well as services provided electronically to non-taxable persons from other EU Member States ", in which they enter the information on the basis for the taxation of services entered in rows 17 and 18 of the VAT returns, cumulated for the previous year, respectively cumulated for the current year.
Through the norm, the list of fiscal jurisdictions that will automatically exchange financial information with the Romanian Tax Authorities is updated.
Reaching a total of 71 states / jurisdictions, among those introduced we mention: Hong Kong, Panama, Qatar, Singapore, Belize.
Currently, in order to exercise the option that the place of provision of telecommunications, broadcasting and television services, as well as the services provided electronically be established according to art. 278 para. (5) lit. h) of the Fiscal Code, the form (085) “Option regarding the application / termination of the application of the provisions of art. 275 para. (2) and art. 278 para. (5) lit. h) of Law no. 227/2015 on the Fiscal Code ”, approved by the Order of the President of the National Agency for Fiscal Administration no. 1,783 / 2019. In view of these legislative changes, it was necessary to extend form 085 in order to be used by taxable persons established in Romania who choose to establish the place of delivery in the case of intra-Community distance sales of goods and its adaptation to new legal provisions.
Authorization to place goods regularly under a customs procedure on the basis of a simplified declaration is granted on the basis of an application submitted to the EU Traders' Portal.
In making its decision to grant an authorization, the customs office shall verify that the applicant meets the following conditions:
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