New legislative changes in April

1) Law No. 58 for the approval of the Government Emergency Ordinance No. 211/2020 and for the amendment of the Government Emergency Ordinance No. 132/2020 on support measures in the context of the SARS-CoV-2 pandemic 

In Official Gazette No. 345 from 5 April 2021 was published Law No. 58 amending certain provisions introduced by GEO 211/2020 and GEO 132/2020 regarding the reduction of working time in the context of the pandemic. The main changes are:

• Reducing employees working time by up to 80% (previously 50%) of the daily/weekly/monthly duration can only be done with the agreement of the union or the employees’ representative where such organizations exist. 

• The reduction of working time shall be made for a period of at least 5 working days in 30 calendar days period, starting from the first day of effective application of the measure, and shall also apply to persons working in shifts or having unequal working hours. The employer shall notify employees of the reduction in the working time at least 5 days before the measure is applied.

• During the reduction of working time, employees receive an allowance of 75% of the gross basic monthly salary for the reduced working hours. The employer may supplement the employee's allowance up to the basic salary without the possibility of settling this difference from the unemployment insurance budget.

• The condition relating to the reduction of activity will be considered fulfilled in case of a 10% decrease in turnover compared to the same month or the monthly average of turnover for the same period in 2019. 

2) Emergency Ordinance No. 30/2021 on certain tax measures, Order No. 653/2021 of the President of the National Agency for Fiscal Administration for the approval of Form 711 "Regularization statement for early education expenditure"

In Official Gazette No. 423 of 21 April 2021 was published OUG 30/2021 that, together with Order 653 NAFA published in Official Gazette No. 429 of 23 April 2021 lay down the procedure for the application of the provisions relating to the deduction from the taxes due by the taxpayer of amounts representing expenditure on early education exceeding the corporate income tax due, provisions which were in force until 1 April 2021. 

Thus, if the amount of early education expenditure incurred between November 2020 and March 2021 exceeds the corporate income tax due, it shall be deducted, in this order, from the income tax withheld by the taxpayer from employees, from the value added tax or from the excise duty, based on a statement of regularization - form 711. The general deadline for filing the statement was 25 April 2021, with exceptions for taxpayers: 

• who have opted for the amended fiscal year, where the filing deadline is no later than 25 August 2021 or the 25th of the sixth month, including the end of the amended tax year; 

• applying the annual system of payment and declaration of corporate income tax, which will file the declaration by 25 March 2022 or 25 June 2022, including, where appropriate. 

3) Order No. 499/2021 for the amendment of the Order of the Minister of Public Finance No. 583/2016 for the approval of the forms related to income derived from Romania by non-residents 

The order published in Official Gazette No. 410 of 20 April 2021 amends Order 583/2016 as follows: 

• Applications for the issuing of tax residence certificates, as well as for the certificate attesting the tax paid in Romania, will no longer be submitted through the Virtual Private Space, but will be submitted by electronic means, at the registry or by post, accompanied by confirmation of receipt. 
  
  
• Applications submitted by electronic means of remote transmission shall be submitted in PDF format with XML attached. For this purpose, the electronic forms Z01-Z13 have been introduced and may be downloaded from the NAFA website.

4) Order No. 551/2021 of the President of the National Agency for Fiscal Administration on the amendment of the Annex to the Order of the President of the National Agency for Fiscal Administration No. 1.612/2018 for the approval of the Nomenclature of tax obligations payable in the sole account

In Official Gazette No. 377 of 12 April 2021 was published Order No. 551/2021 on the amendment of the Annex to the NAFA Order No 551/2021 1.612/2018 for the approval of the Nomenclature of tax liabilities payable in the sole account. 

This normative act correlates the Nomenclature with the latest changes in tax legislation. In this respect, a position relating to advance tax payments for some income from self-employment, as well as income from other sources obtained by some taxpayers from the National Authority for the Restitution of Properties, is inserted in the Nomenclature.
 
5) Order No. 470 for the approval of the model and content of Form 204 "Annual income statement for associations without legal personality and entities subject to the tax transparency regime"

In Official Gazette No. 336 of 2 April 2021 was published the order for the approval of the model and content of Form 204 "Annual income statement for associations without legal personality and entities subject to the tax transparency regime". 

The new version of the form replaces the version approved by Order 97/2019 and it is used for declaring the income obtained starting with 2020. By way of exception, the new form shall be used to declare income obtained starting with 2021 from agricultural activities for which annual income is determined based on income quota.
 

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