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Debtor List Procedure Amendment
OPANAF no. 590/2017 is issued within the application of the provisions of art. 162 in the Tax Procedure Code. According to this article, the tax authorities are bound to publish on their own website the list of the individual and legal entity debtors recording outstanding tax liabilities, as well as the quantum of these liabilities; the list is published on a quarterly basis, by the last day of the first month of the quarter following the reporting one and comprises the tax liabilities outstanding at the end of the quarter and unpaid on the list publication date, the ceiling whereof is established by order of the president of the National Authority for Fiscal Administration.
According to the occurred amendments, the outstanding tax liabilities the total quantum whereof is below the following ceilings are not subject to publication:
a) lei 500,000, in the case of the debtors having the capacity of large taxpayer (previously it was lei 100,000);
b) lei 250,000, in the case of the debtors having the capacity of middle-sized taxpayer (previously it was lei 50,000);
c) lei 100,000, in the case of the other categories of debtors, including in the case of the individuals recording outstanding tax liabilities also from the performance of independent economic activities or the freelancers (previously it was lei 10,000); -
New VAT Return
By Order no. 591/2017 , the template and content of form (300) “VAT Return” published in the Official Gazette no. 94/2017 is approved.
The new return is used for the declaration of the liabilities starting with the first tax period of 2017. It comprises the new VAT rate of 19%, as well as the special regime for agricultural workers. -
Amendment of the VIES 390 Statement
OPANAF 592/2017 is issued, whereby several changes are brought to the 390 VIES Statement. By the current form, the possibility is provided to those applying the special VAT regime for agricultural workers to declare the intra-community transactions.
The new format is used for the declaration of the liabilities starting with the first tax period of 2017. -
VAT Registration Conditioning Criteria
By OPANAF 605/2017 , the criteria are established for the conditioning of the VAT registration and the VAT registration Procedure is detailed pursuant to art. 316 paragraph (2) letter e), as well as the ex officio VAT cancellation Procedure pursuant to art. 316 paragraph (11), letter h) in the Tax Code for trading companies.
The criteria in reference to which the VAT registration of the taxable entities is conditioned are:
a) the taxable entity is not in the situation set forth in art. 15 paragraph (1) in Law no. 359/2004 on the simplification of the formalities upon the registration with the Trade Register of individuals, family associations and legal entities, the tax registration thereof, as well as upon the authorization of the operation of legal entities, as further amended and supplemented, respectively in the situation of not performing economic activities in the premises intended as the registered office and/or the secondary establishments or outside them;
b) the directors and/or the associates of the taxable entity requesting the VAT registration, pursuant to art. 316 paragraph (1) letter a) and c) and paragraph (12) in the Tax Code, fiscally registered in Romania, and the taxable entity itself, in the case of the entity requesting the registration, pursuant to art. 316 paragraph (1) letter c) and paragraph (12) in the Tax Code, do not have entered in the criminal record criminal offences and/or the deeds set forth in art. 4 paragraph (4) letter a) in the Government Ordinance no. 39/2015, as further amended;
c) the assessment, based on the analysis performed by the tax authorities, the intention and capacity of the taxable entities to perform economic activities involving taxable operations and/or VAT exempt with deduction right, as well as operations for which the delivery/performance location is considered as being abroad, if the tax were deductible in case there operations were to take place in Romania.
Following the assessment, the taxable entities are classified in three risk groups: high, medium and low.
This order comes into force on February 1st, 2017. -
Balance Sheet Submission Norms
By the Order of the Ministry of Public Finances no. 166/2017 , a series of specifications are brought in terms of the main aspects related to the elaboration and submission of the annual financial statements and the yearly consolidated accounting reports, approved by the Order of the Minister of Public Finances no. 1.802/2014. -
Amendments to the Total Owed Tax
By OPANAF 511/2017 , the “tax specific to some activities” was comprised in the total owed tax and the formats and fill-in instructions of the following tax registration statements were amended:
a) Tax registration statement /Amended statement/Deregistration statement for legal entities, associations and other entities without legal status (010);
b) Tax registration statement / Amended statement / Deregistration statement for the non-resident taxpayers not having a permanent establishment in Romania (015);
c) Tax registration statement / Amended statement for individuals not having a personal identification number (030). -
Approval of the Error Correction Procedure in the Payment Documents elaborated by the Debtors related to the Tax Liabilities
Order no. 164/2017 for the approval of the error correction procedure in the payment documents elaborated by the debtors in terms of the tax liabilities was published in the Official Gazette no. 108/February 8th, 2017.
The error correction procedure in the payment documents is applied in the following situations:
a) the payment of the tax liabilities was made in another budget account but the correspondent one or using a wrong tax identification number;
b) in the budget account, the sole account included, other tax liabilities but the ones set forth to be paid in the respective account were also paid;
c) the payment of the tax liabilities was made in a budget account corresponding to another budget but the one the income whereof the paid tax liability is.
The correction is made based on a request of correction of the errors in the payment documents. The request shall be submitted to the relevant tax authority and shall comprise the following pieces of information:
a) identification data of the debtor;
b) indication of the error to be corrected;
c) the manner in which this payment shall be reconsidered;
d) number and date of the documents whereby the payable amounts (debt securities) were established or individualized, for which the error correction in the payment document is requested;
e) number and date of the document whereby the initial payment was made;
f) total amount paid by the initial payment document;
g) payment date.
The following documents shall be enclosed to the request:
a) copy of the payment order;
b) copy of the statement of account wherein the wrong payment is recorded;
c) copies of the debt securities;
d) any other documents certifying the occurred error.
Following the submission of the documentation to the relevant tax authority, it shall analyze the request, the request being subsequently approved and the necessary corrections made or being rejected.
The provisions of the order come into force on February 8th, 2017. -
Procedure of Exemption from the Payment of the Social Security Health Contribution of Individuals not having the Capacity of Taxpayer in the Social Security Health System.
Order no. 3697/2016 was published in the Official Gazette no. 65/January 26th, 2017, for the approval of the procedure of exemption from the payment of the social security health contribution of the individuals not having the capacity of taxpayer in the social security health system, as well as of the template and content of form no. 603 “Own liability statement for the exemption from the payment of the social security health contribution”.
The procedure is applied to the individuals having a disease and maternity insurance in the social security system in another European Union member state, the European Economic Area and the Swiss Confederation or in the states with which Romania has concluded bilateral social security agreements with provisions for the disease and maternity insurance in virtue of the internal legislation of the respective states, producing effects on the Romanian territory and providing evidence of the validity of the insurance do not owe the social security health contribution for the obtained incomes, according to the provisions of art. 153 paragraphs (1) and (2) in Law no. 227/2015 on the Tax Code, as further amended and supplemented, namely:
a) the Romanian citizens domiciled in the country;
b) the foreign citizens and stateless people having requested and obtained the extension of the temporary residence right or domiciled in Romania;
c) the citizen of the European Union member states, the European Economic Area and the Swiss Confederation having requested and obtained the right to stay in Romania for a period of over 3 months;
d) the people in the European Union member states, the European Economic Area and the Swiss Confederation meeting the conditions for border worker and performing a salary-based or independent activity in Romania and having their residence in another member state where they regularly return, on a daily basis or at least once a week;
e) the pensioners in the public pension system no longer having the domicile in Romania and establishing their residence on the territory of another European Union member state, of a state belonging to the European Economic Area or the Swiss Confederation, respectively the domicile on the territory of a state with which Romania applies a bilateral social security agreement with provisions for the disease – maternity insurance.
By exception from the payment of the social security health contribution, the person being classified in one of the situations presented above submits to the relevant tax authority, directly or by proxy, the "Own liability statement for the exemption from the payment of the social security health contribution" (form 603), accompanied by the following supporting documents, certifying the fact that they are comprised in one of situations set forth above:
a) A1 portable document;
b) TR/R1 – Form on the applicable legislation;
c) PM/RO101 - Certificate on the applicable legislation;
d) MD/RO101 - Certificate on the applicable legislation etc.
Any presented information is general and is not meant to address the specific conditions of a particular individual or legal person. Although we try to provide accurate and up-to-date information, there is no warranty that such information is accurate at the time of its receipt or that it continues to be accurate. No action should be taken based on this information without relevant professional assistance following a careful examination of the circumstances that are typical of a particular state of affairs.
