1. Reorganization of the Ministry of Finance and the National Agency for Fiscal Administration
In the Official Gazette no. 167 of February 18, 2022, the Government Decision no. 238 of February 16, 2022 for the amendment and completion of the Government Decision no. 34/2009 on the organization and functioning of the Ministry of Public Finance, as well as for the modification and completion of the Government Decision no. 520/2013 on the organization and functioning of the National Agency for Fiscal Administration.
The main changes brought by this normative act are:
2. Updating the consumer price index used to update prepayments to the annual income tax account
In the Official Gazette no. 158 of February 16, 2022, Order no. 162 of 10 February 2022 on the consumer price index used to update advance payments on account of annual income tax.
The order establishes that for the fiscal year 2022, the consumer price index used to update advance payments in the annual income tax account is 106.5%.
3. Organization of the housing acquisition register with 5% VAT
In the Official Gazette no. 131 of February 9, 2022, the Order of the President of ANAF no. 98 of January 31, 2022 - for the approval of the Procedure regarding the organization of the Register of housing acquisitions with a reduced VAT rate of 5%.
The public notary will have access to the register (for interrogation and completion), as well as the fiscal bodies according to their competences according to the law.
Based on the register, the public notaries verifies the fulfillment of the condition regarding the purchase with a reduced VAT rate of 5% of a single house whose value exceeds the amount of 450,000 lei, but does not exceed the amount of 700,000 lei, excluding VAT.
The register is completed by public notaries, on the date of authentication of legal documents concluded inter vivos, the object of which is the transfer of ownership to individuals, for homes that are delivered with a reduced VAT rate of 5% (those whose value does not exceed 450,000 lei and those whose value is between 450,001 lei and 700,000 lei).
The register is used in the situation when the transmitter of the property right over the dwelling is registered for VAT purposes in Romania, according to art. 316 of the Fiscal Code, as well as in case its registration code for VAT purposes was canceled according to art. 316 para. (11) lit. a), c) —e) and h) of the Fiscal Code.
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