New legislative changes commencing July-August

New legislative changes with fiscal impact

References: Order no.1019/2021, Order no.1036/2021, Order no. 1071/2021, Law no. 196 of 12 July 2021, Order no.1252/2021, Order no.1254/2021, Order no.1211/2021, Order no.1253/2021, Order no.1275/2021

1) Order no. 1019/2021 of 30 June 2021 for the approval of the Norms regarding the authorization and use of the special mechanism for declaring and paying VAT on import

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:

Declares its intention to use the special mechanism for declaring and collecting from the persons for whom the goods are intended and pays the VAT on import
Is a “postal operator”, or is authorized as a customs broker who carries out express courier activities
It is registered for VAT purposes according to art. 316 of the Fiscal Code
Does not record outstanding tax obligations
No debts to the customs authority
It is not in a state of insolvency, in the procedure of reorganization or judicial liquidation
Constitutes the necessary guarantee

2. How to calculate the guarantee?

The amount of the guarantee shall be calculated using the formula:
Guarantee amount (Cg) = (Customs value of goods X 19% X 30 days) / 365 days.
The guarantee may be established either by deposing the amount with the State Treasury or by a letter of guarantee issued by a credit institution, registered in the registers of the National Bank of Romania for the issuance of guarantees.

2) Order of the President of NAFA no. 1036 of July 1, 2021 for the approval of the standard form "Minutes of finding and sanctioning of contraventions" used in the activity of verifying the personal fiscal situation

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.

3) Order of the President of NAFA no. 1071 of July 2, 2021 for the approval of the Procedure regarding the application of the provisions of art. 131 para. (1) of Law no. 207/2015 on the Fiscal Procedure Code

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:

concluding a report, under the conditions of art. 132 of the Fiscal Procedure Code;
establishing the taxes, fees and contributions for which findings of a criminal nature have been made;
preparation, approval and approval of the report to justify the non-preparation of the tax inspection report;
notifying the taxpayer;
entry in the special records of data and information.

Order 1071/2021 was published in the Official Gazette no. 703 July 15, 2021

4) Law no. 196 of July 12, 2021 for the amendment and completion of the Law on the public heat supply service no. 325/2006, for the amendment of par. (5) in art. 10 of Law no. 121/2014 on energy efficiency and to complete para. (3) in art. 291 of Law no. 227/2015 regarding the Fiscal Code

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.

5) Order of the President of NAFA no. 1252 of August 9, 2021 for the approval of the model and content of the form (089) “Declaration on one's own responsibility for fulfilling the condition provided in art. 331 para. (2) lit. e) point 2 and / or art. 331 para. (2) lit. l) point 2 of the Fiscal Code”.

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.

6) Order of the President of ANAF no. 1253 of 9 August 2021 for the approval of the model and content of the form (300) “Value added tax return”

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.

7) Order of the President of ANAF no. 1275 of August 13, 2021 for the amendment of annex no. 1 to the Order of the President of the National Agency for Fiscal Administration no. 3,626 / 2016 on establishing the list of reporting jurisdictions, with which Romania will cooperate based on the Multilateral Agreement of the competent authorities for automatic exchange of information on financial accounts, the list of non-reporting financial institutions and the list of excluded accounts, provided in legal instruments of international law. Romania is committed to the automatic exchange of financial information

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.

8) Order of the President of ANAF no. 1254 of August 9, 2021 for the approval of the model, content and instructions for completing the form (085) "Option regarding the application / termination of the provisions of Article 275 paragraph (2) and Article 278 paragraph (5) letter h) of the Law no. 227/2015 regarding the Fiscal Code "(Official Gazette no. 788 of August 17, 2021).

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.

9) Order of the President of ANAF no. 1211 of July 29, 2021 for the amendment of the Norms regarding the use of simplified customs declarations and registration in the records of the declarant, approved by the Order of the President of the National Agency for Fiscal Administration no. 1,887 / 2016 (Official Gazette no. 807 of August 23, 2021).

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:

does not register outstanding fiscal obligations administered by the Fiscal Administration Agency, as well as other individualized budgetary receivables through existing enforceable titles in the records of the central fiscal body. In order to verify the fulfillment of the condition, the Fiscal Attestation certificate in electronic format is required.
It does not have in the fiscal record deeds sanctioned contraventionally or criminally by the fiscal, accounting, customs laws, as well as by those regarding the financial discipline. In order to verify the fulfillment of the condition, the fiscal record certificate is requested in electronic format.
It does not register debts to the customs authority
It is not in a state of insolvency, in the procedure of reorganization or judicial liquidation

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