The main legislative changes for the month of January

1. List of products with high fiscal risk, marketed in B2B relationship, for which E-invoice (E-factura) is mandatory 

It has been published in the Official Gazette no. 27 of January 10, 2022, the Order of the ANAF President no. 12/2022 on the establishment of products with high fiscal risk, marketed in the B2B relationship. 

Thus, it has been established the categories of products and the NC codes for which the suppliers will be obliged, starting with July 1, 2022, to send the invoices issued in the national system regarding the electronic invoice RO e-Factura, regardless of whether the recipients are registered in the RO e-Factura Register or not.

The categories of products with high fiscal risk are the following: 

• vegetables, fruits, roots and tubers, other edible plants, 
• alcoholic drinks, 
• new constructions;
• mineral products (natural mineral water, sand and gravel);
• clothing and footwear. 

2. Changes on DGAMC administered taxpayers 

It has been published in the Official Gazette no. 95 of January 31, 2022, the ANAF Order no. 83/2022 containing amendmants and additions the Order no. 1.721/2021 regarding the organisation of the activity of administration of large taxpayers, as well as on some declarative obligations.

By this normative act, large taxpayers who were previously selected according to the continuity criterion are removed from the administration of the General Direction of Administration of Large Taxpayers (DGAMC), but have registered a decrease in the turnover reported in the financial statements for 2020, compared to those related to 2019, in a percentage of more than 50%, or they declared in the financial statements related to these years zero turnover.

Taxpayers removed from the list of large taxpayers are required to submit the D406 (SAF-T) informative declaration respecting the deadlines for the category of taxpayers to which they belong after the reclassification.

3. Approval of procedures for the collection of budgetary VAT claims 

It has been published in the Official Gazette no. 27 of January 10, 2022, the ANAF Order no. 10/2022 for the approval of procedures for the collection of budgetary claims representing VAT due by taxpayers who apply the special regimes.

This normative act approves the procedures for highlighting and payment of the amounts representing the VAT due, as well as the procedure for the reimbursement of the amounts representing the VAT overpaid, procedures which are applicable to taxpayers applying the following special regimes: 

• the special scheme for services supplied by taxable persons not established in the European Union,
• the special scheme for distance intra-Community sales of goods, for supplies of domestic goods made by electronic interfaces facilitating such supplies and for services provided by taxable persons established in the European Union but not in the Member State of consumption and for the distance sale of goods; and 
• the special scheme for the distance sale of goods imported from third territories or third countries.

4. VAT exemption for the armed forces of other EU Member States and extension of the deadline for the restructuring of outstanding budgetary obligations

It has been published in the Official Gazette no. 92 of January 28, 2022, the  GO No. 4/2022 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, as well as for the extension of a deadline.

By this normative act, starting with July 1, 2022, the VAT exemption applies for:

• The import of goods by the armed forces of other Member States carried out in Romania for the purpose of a defense action carried out in order to implement an action of the European Union within the framework of the common security and defense policy.
• The delivery of goods which are not transported outside Romania and/or the provision of services made in Romania intended for supply in the case of participation in an action of the European Union within the framework of the Common Security and Defense Policy.
• The supply of goods and/or services to a Member State other than Romania, intended for the armed forces of any Member State other than the Member State of destination, for the purpose of an action of the European Union within the framework of the Common Security and Defense Policy.

This normative act also extends the deadline until the taxpayers can request the restructuring of the outstanding budgetary obligations on December 31, 2020, based on the Government Ordinance no. 6/2019 on the establishment of fiscal facilities, until July 31, 2022.

5. Ratification of the Multilateral Convention for the implementation within Tax Treaties of measures related to the prevention of base erosion and transfer of profits

It has been published in the Official Gazette no. 28 of January 10, 2022, Law no. 5/2022 for the ratification of the Multilateral Convention for the implementation within the tax treaties of measures related to the prevention of the taxable base erosion and transfer of profits. The text of the Convention is published in the Official Gazette no. 28 bis of 10 January 2022.

The multilateral convention affects the application of the provisions of most of the double taxation treaties concluded by Romania, therefore it has a major impact on the tax reasoning applicable in relation to taxpayers with tax residency in one of the jurisdictions involved.

The Multilateral Convention will take effect from July 2022 at the earliest. 

Disclaimer

The information contained in this newsletter is intended to give you an overview of new legislation; the newsletter does not contain a comprehensive analysis of each topic. For further information on the topics covered please contact us. No responsibility is accepted for decisions or omissions following the use of the content of this newsletter. All Crowe newsletters can be viewed on the page: www.crowe.ro.

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