Order of the President of the National Agency for Fiscal Administration no. 1783 of 28 June 2019 approving the template, content and filling-out instructions of the form (085) “Option on applying/ceasing to apply the provisions of Art. 278 para. (5) letter h) of the Law no. 227/2015 on Tax Code” (Official Gazette no. 559 of 8 July 2019).

Notes:

• As a reminder, the Law no. 60/2019 has introduced amendments as regards the place of supply for telecommunication, radio and television broadcasting and electronically supplied services to non-taxable persons - as such, the place of supply for these services is the place where the beneficiary is established;
• As an exception, if these services are supplied by taxable persons, established in a single EU Member State, to non-taxable persons from another Member State, and their total value in the current calendar year is not, and in the previous calendar year was not higher than EUR 10,000, the place of supply of such services is deemed to be the place where the supplier is established;
• However, the taxpayers are entitled to choose the place of supply as the place where the beneficiary is established, expressing their option by the newly introduced Form 085; the option shall be applicable for at least 2 calendar years.

Law no. 156 of 25 July 2019 amending Art. 25 para. (4) letter h) of the Law no. 227/2015 on Tax Code (Official Gazette no. 625 of 26 July 2019).

Notes:

• In accordance with the legislative act, the tax credit will be computed by reference to the minimum of:

(i) 0.75% applicable to the turnover (previously 0.5%) and

(ii) 20% of the income tax due;

• As a reminder, as of 1 April 2019, corporate taxpayers as well as microenterprises are allowed to apply the tax credit incentive only to the extent that, at the time of conclusion of the sponsorship agreement, the beneficiaries (i.e., non-profit organisations and religious establishments) are listed in the Register of entities/ religious establishments that are eligible for tax deductions.

 Government Emergency Ordinance no. 56 of 3 July 2019 amending the Law no. 52/2011 on the performance of occasional work by day laborers (Official Gazette no. 552 of 4 July 2019) and Law no. 132 of 11 July 2019 amending and supplementing the Law no. 52/2011 on the performance of occasional work by day laborers (Official Gazette no. 575 of 15 July 2019).

Notes:

• New fields in which day laborers may work have been added:

(i) research and experimental development on social sciences and humanities;

(ii) hotels and other accommodation, camps for children, chalets;

(iii) sports facilities and clubs;

(iv) growing of planting material - growing of ornamental plants, tree care operations, activities specific to nursery gardens;

(v) performing arts - shows, support to performing arts, management of performance halls, camps for children organised by the Ministry of Youth and Sports.

• A special tax computation and reporting procedure has been approved as regards the day laborers acting in the field of extensive livestock production, by traditional seasonal grazing of cattle, sheep or goats.

 Order of the President of the National Agency for Fiscal Administration no. 1888 of 3 July 2019 amending and supplementing the Order of the President of the National Agency for Tax Administration no. 631/2016 approving the template and content of certain forms for the registration/cancellation of the registration for VAT purposes (Official Gazette no. 592 of 18 July 2019).

Notes:

• Form 091 has been extended to also include the taxpayers applying for re-registration for VAT purposes, if their VAT code was cancelled due to fiscal inactivity.
• The instructions related to Form 094 - “Declaration of turnover in case of taxable persons for whom the tax period is the calendar quarter and who have not carried out intra-Community acquisitions of goods in the previous year” have been supplemented, being specified that the form shall be also filed by taxable persons who revert to the quarter tax period due to the fact that, in the previous year, EUR 100,000 turnover was not exceeded and no intra-Community acquisitions of goods have been carried out.

 Order of the President of the National Agency for Fiscal Administration no. 1757 of 28 June 2019 approving the mediation procedure as well as the documents that the debtors shall submit in support of their economic and financial position (Official Gazette no. 549 of 4 July 2019).

Notes:

• The Order approves the mediation procedure in cases where the taxpayer finds difficult to settle the overdue tax liabilities and for which summons have been established;
• In brief, the mediation procedure seeks to clarify the extent of the tax obligation stated in the summons as well as to provide a joint analysis by the tax body and the debtor of the economic and financial position with a view to identifying the best solutions to settle the tax obligations, including the possibility to benefit from payment incentives.

 Government Emergency Ordinance no. 60 of 4 July 2019 laying down measures for the extinguishment of tax obligations as well as certain measures on the payment obligations related to loans coming from privatisation income and loans contracted by the Romanian state from credit institution and sub-lent to economic operators (Official Gazette no. 556 of 5 July 2019).

Notes:

• The Emergency Ordinance regulates a special procedure for the settlement of tax obligations managed by NAFA, of the economic operators holding electricity production capacities installed in the National Energy System, as energy operating assets;
• By way of derogation from the Code of Fiscal Procedure, on request of the economic operators holding electricity production facilities installed in the National Energy System, as energy operating assets, the fiscal claims managed by NAFA become settled upon passage to State ownership and under the management of the Ministry of Energy of energy operating assets which are owned by them.

 Order of the Minister of Public Finance no. 2425 of 26 June 2019 amending and supplementing the methodological rules to implement the provisions of the Government Emergency Ordinance no. 146/2002 on the setting up and use of resources via the State Treasury, approved, as amended, by the Law no. 201/2003, as all approved by the Order of the Minister of Public Finance no. 1,235/2003 (Official Gazette no. 548 of 3 July 2019).

This Order sets forth that, for all cash accounts opened in the name of the economic operators and other entities with State Treasury Units, electronic statements of account are issued, signed using a digital certificate issued by the Ministry of Public Finance, a qualified digital certificate or an electronic seal, the holder of which is the Ministry of Public Finance, as the case may be, with no charges.

 Order of the Ministry of Public Finance no. 2493 of 8 July 2019 approving the System of Accounting Reporting as of 30 June 2019 of economic operators, and amending and supplementing certain accounting provisions (Official Gazette no. 596 of 19 July 2019).

Notes:

• The system of accounting reporting as of 30 June 2019 applies to:

i. entities which are subject to the Romanian Accounting Standards approved by OMFP no. 1802/2014 and which reported in the previous fiscal year a turnover higher than RON 220,000;

ii. entities subject to the Accounting regulations complying with International Financial Reporting Standards, approved by OMFP no. 2844/2016 and who reported in the previous fiscal year a turnover higher than RON 220,000;

• The accounting reports as of 30 June 2019 shall be filed with the territorial units of the Ministry of Public Finance by 14 August 2019.