Order of the President of the National Agency for Fiscal Administration approving the Procedure regarding the ex officio establishment of the annual tax on the incomes of natural persons, as well as of the template and content of certain tax forms

Notes:

• The provisions of this order are applicable for the ex officio establishment of the annual tax due by natural persons for the income obtained starting as of fiscal year 2018;
• Failure to submit the tax declaration entitles the competent central tax authority to establish ex officio the tax on the annual taxable net income/the annual tax due, on each source and income category, according to the Tax Procedure Code, as amended and updated;
• The ex officio establishment of the annual income tax is carried out within the period of limitation of the fiscal body’s right to establish tax claims and does not concern the periods for which the taxpayer has been subjected to tax audit.

Order of the President of the National Agency for Fiscal Administration to amend and update the Order of the President of the National Agency for Fiscal Administration no. 3654/2015 on the approval of the procedure for issuing the tax clearance certificate, the certificate of budgetary liabilities, as well as their model and content.

Notes:

• This Order amends the Order of the President of the National Agency for Fiscal Administration on the approval of the procedure for issuing the tax clearance certificate, the certificate of budgetary liabilities, as well as their model and content, published in the Official Journal of Romania, Part I, No. 954 of 23 December 2015.
  
  

DIRECTIVE (EU) 2018/1910 OF THE COUNCIL of 4 December 2018 amending Directive 2006/112/EC as regards the harmonization and simplification of certain rules of the value-added tax system for the taxation of trade between the Member States and

COUNCIL IMPLEMENTING REGULATION (EU) 2018/1912 of 4 December 2018 amending the Implementing Regulation (EU) No. 282/2011 as regards certain exemptions for intra-Community operations

Notes:

• The changes should take effect from 1 January 2020, but so far the Directive has not been transposed into the domestic law and is not directly applicable. Nevertheless, the provisions of the Regulation will be directly applicable, without the need to be transposed.
• The four quick fixes concern:
1. Mandatory implementation of simplification measures for consignment stocks ;
2. Simplifying the rules for the allocation of transport in case of chain transactions;
3. The customer's VAT code becomes a substance condition for applying the VAT exemption for intra-Community supplies of goods;
4. Documentation of transport for intra-Community supplies of goods (a measure included in the Regulation, with direct application from 1 January 2020).
• We recommend re-analyzing the logistics chain to ensure the correct implementation of the measures and, in particular, the applicability of the VAT exemption for intra-Community supplies of goods.