Order of the Minister of Public Finance (MFP) no. 2998/11.19.2020 amending and supplementing Order no. 2810/2019 for approval of the procedure for the implementation of measures for the restructuring of budget obligations outstanding on December 31st, 2018 in the case of debtors who have principal debts in a quantum greater than or equal to the amount of one million le (RON)

Published in the Official Journal, Part I, no. 1211, of December 11th, 2020.

This order updates the procedure for the implementation of facilities in the context of the successive changes brought about by Government Ordinance 6/2019 regulating the restructuring of tax obligations. Thus, the changes concerned the following issues:

• •     Removal of the ceiling of one million lei;


• •     Clarification of the provisions regarding the application of the 5%, 10% or 15% percentage which should be calculated in relation to the quantum of the principal budgetary obligations which are subject to the payment facility;


• •     Extension of the period including the obligations for which the restructuring may be granted, from December 31st, 2018, to July 31st, 2020, included;


• •     Extension of the deadline for submitting the notification regarding the intention to restructure the budgetary obligations until March 31st 2021 included;


• •     Extension of the deadline for submitting the application for restructuring of the budgetary obligations until June 30st, 2021, included;

Order of the National Agency for Fiscal Administration (NAFA) no. 4072/12.09.2020 amending Order no. Law no. 3386/2016 for approval of the template and content of Forms 101 “Corporate Tax Return” and 120 “Excise Tax Return”

Published in the Official Journal, Part I, no. 1246, of December 17th, 2020

The Order amends Form 101 - on Corporate Tax Return, by introducing a distinct line for reporting the bonuses for the timely payment of the corporate tax due for Quarters 1 to 3, applied according to Government Emergency Ordinance (GEO) no. 33/2020.

The provisions of this order apply as of the date of declaration of the annual obligations related to the fiscal year 2020.

Order of the Minister of Public Finance (MFP) no. 3179/12.21.2020 supplementing Art. 2 of the Procedure for Cancellation of Ancillary Payment Obligations, approved by Order no. 2100/2020

Published in the Official Journal, Part I, no. 1279, of December 18th, 2020

This order supplements the Procedure for Cancellation of Ancillary Payment Obligations, approved by Order no. 2100/2020. Thus, it is made mention of the fact that the principal budgetary obligations due by the insolvent debtor for which the due date was reached until March 31st, 2020, included, are also considered as outstanding principal budgetary obligations, regardless of the existence of a table of receivables or of a debt payment program.

Order of the Minister of Public Finance (MFP) no. 3192/12.22.2020 amending the procedure for communication by electronic means of remote transmission between the Ministry of Public Finance / the central fiscal authority and individuals, legal entities and other entities without legal personality, approved by Order no. 660/2017

Published in the Official Journal, Part I, no. 1291, of December 24th, 2020

This order extends the category of documents that may be communicated by taxpayers via the Virtual Private Space (SPV), including also the statements of registration, as well as other statements.

The profile files provided for in the Order of the President of the National Agency for Fiscal Administration (OPANAF) no. 146/2010, which refers to the online connection of cash registers have also been included in the list of documents issued by the Ministry of Public Finance/National Agency for Fiscal Administration and communicated to taxpayers via the Virtual Private Space.

Order of the National Agency for Fiscal Administration (NAFA) no. 4136/12.17.2020 amending Order no. 3725/2017 for approval of the taxpayers’ fiscal registration forms and of the types of fiscal obligations that make up the total tax owed

Published in the Official Journal, Part I, no. 1311, of December 30th, 2020

The order makes new proposals for the digitization of NAFA, by extending the features of Form 700 “Declaration for the registration/modification in the electronic environment of the categories of declarative fiscal obligations recorded as part of the total tax owed”. The new provisions enter into force on March 30th, 2021, and the new Form D700 may be submitted only online and will cover a wide range of amendments and requests from the taxpayer, such as:

VAT (Value-Added Tax)

• •     Request of registration for VAT purposes;


• •     Making mentions about the total tax owed with regard to VAT, subsequently to the registration for VAT purposes;


• •     Changing the VAT fiscal period from quarterly to annual, in case of making an intra-community purchase of goods taxable in Romania - current form 092;


• •     Reporting the annual turnover in the case of taxable persons with a quarterly fiscal period - current form 094;


• •     Application/cessation of the application of the “VAT upon collection” system - current form 097;


• •     Application/cessation of the application of the mini-one-stop-shop VAT option - current form 085;

CORPORATE TAX

• •     Amendment of the annual/quarterly system of declaration and payment of the corporate tax - the advance payment system option - current form 012;


• •     Modification of the fiscal year - current form 014;

OTHER CHANGES

• •     Modification of the total tax owed - take-over of the current options from Forms 010, 013, 015, 016, 020, 030, and 070;


• •     Registration/change of the tax domicile - current form 050, except for cases where the taxpayers change their domicile or registered office which is also their tax domicile, as well as except for non-resident taxpayers operating in Romania via one or more permanent offices, who indicate, subsequently to the fiscal registration, another designated permanent office;


• •     Change of the registered office/headquarters/headquarters of the • activity, in the case of taxpayers who are subject to registration with the tax authorities;


• •     Declaration of secondary offices that are not registered for tax purposes - current form 061.

GEO no. 226/12.30.2020 regarding certain fiscal-budgetary measures and for the amendment and supplementing of certain regulatory acts and the extension of certain deadlines

Published in the Official Journal, Part I, no. 1332, of December 31th, 2020

Please find below the main changes and novelties introduced in the ordinance.

CORPORATE TAX

The full deductibility of adjustments concerning the depreciation of receivables that are uncollected in a period exceeding 270 days from the due date is postponed, they are not guaranteed and are owed by a person who is not affiliated. Initially, this amendment, introduced by Law 296/2020, was supposed to be implemented as of January 1st, 2021, but it is postponed until January 1st, 2022.

SPECIFIC TAX

Taxpayers who are obliged to pay the specific tax for certain activities, for the year 2021, do not owe a specific tax for a period of 90 days calculated as of January 1st, 2021.

INCOME TAX

The tax system applicable to support allowances granted to professionals at the level of 75% of the average gross salary and the monthly allowance of 41.5% of the average gross salary was regulated, in the sense that they do not constitute income resulting from the activity, and the following rules apply for them (they will be declared in a special section of the single return statement):

• •     the calculation of the tax and of the mandatory social contributions is made separately from the income achieved as a result of the carrying out of the professional activity (liberal professions, registered sole traders - PFA, sole proprietorships - II, family-owned businesses - IF);


• •     they are not taken into account when verifying compliance with the ceiling (upper limit) of EUR 100,000 (applicable to taxpayers who are taxed per income tax brackets) or with the ceiling of 12 national minimum gross salaries (RON 26,760);


• •     they are not subject to the granting of bonuses as established by the state budget law.

Individuals benefiting from the allowances who do not have the obligation to be insured in the public pension system, owe the social insurance contribution (CAS) for the allowances in question to their own pension system, at the rates provided for by the Tax Code.

Fiscal facilities are not granted for the allowances offered under the legislation on granting parental leave for the supervision of children.

Individuals benefiting from the allowances cannot decide as to the intended use of an amount representing up to 3.5% of the tax, for the support of non-profit entities or for the granting of scholarships.

V.A.T. REIMBURSEMENT

The reimbursement of VAT with subsequent control is maintained until March 31st, 2021.

REDUCED V.A.T. RATE OF 5% UPON DELIVERY OF HOUSING

Law 248/2020 has increased the maximum ceiling up to which the 5% VAT rate may be applied in the case of housing delivery to individuals, from RON 450,000 to EUR 140,000. The new ceiling will apply as of January 1st, 2021. The current ordinance postpones the ceiling increase until January 1st, 2022.

V.A.T. EXEMPTIONS

The deliveries of medical devices for in vitro diagnosis of COVID-19, of vaccines against COVID-19, as well as of the related vaccination and testing services, other than those exempt from VAT according to the Tax Code, made until dated December 31st, 2022., are exempt from VAT, with deduction right.

The intra-community purchases of Remdesivir, made until December 31st, 2022, are also exempt from VAT.

CASH REGISTERS

The application of the fine for not connecting the new cash registers to the NAFA system is suspended until March 31st, 2021.

The deadline for equipping the vending machines with cash registers is also postponed until December 31st, 2021.

TAX AMNESTY

The possibility to benefit from the cancellation of the ancillary obligations related to the principal fiscal obligations outstanding on March 31st, 2020, was extended until March 31st, 2021.

SIMPLIFIED STAGGERING

The simplified mechanism for staggering the payment of debts to the state budget accumulated by individuals or legal entities is extended with the period January to March 2021.

FINANCIAL RESTRUCTURING

The deadline for submitting the request for restructuring of the tax obligations is extended until March 31st, 2021.

Order of the Minister of Public Finance (MFP) no. 3225/12.30.2020 approving the rules concerning the procedure for granting the certificate of postponement of the payment of the value-added tax at the customs and issuance of the guarantee for imports of goods

Published in the Official Journal, Part I, no. 1331, of December 31st, 2020

The rules concerning the procedure for granting the certificate of postponement of the payment of the value-added tax at the customs and of issuance of the guarantee for imports of goods are hereby approved.