The Official Gazette no. 15/10.01.2014 published the Government Emergency Ordinance no. 44/2008 on the performance of economic activities by self-employed professionals, unincorporated businesses and family businesses.

New articles are inserted on the possibility of insuring the spouse, the holder of the business, in the public pension system and the obligation to request the registration with the Trade Register of the amendments on the habitual participation of the spouse in the activity carried out by the business based on an affidavit.

The Official Gazette no. 6 of 07/01/2014 published Order no. 2067 of 24/12/2013 on the equivalent value of green certificates and their accounting treatment.

The amendments stipulate in particular the following:

• The claim related to green certificates is valued based on the number of received green certificates and their trading price;

• Upon receiving the green certificates, their equivalent value is reflected in account 507;

• At the end of the financial year, the green certificates registered in account 507 are valued at the trading price published by the electricity market operator for the last transaction;

• The function of account 266 is added.

The Official Gazette no. 10 of 08/01/2014 published Order no. 3884 of 24/12/2013 on the taxpayer's option to apply the system of VAT upon collection or to waive its implementation.

The template and content of statement 097 on the implementation/termination of the VAT upon collection system are approved. The Order specifies the persons who may submit this form and the conditions in which the application of this system may be waived.

The Official Gazette no. 36 of 16/01/2014 published Order no. 35/2014 for the approval of the template and content of Forms (010) “Tax Registration Statement/Statement of Amendments for Legal Persons, Joint Ventures and Other Entities without Legal Personality” and (030) “Tax Registration Statement/Statement of Amendments for Foreign Individuals”.

• The legislative act regulates the template and content of Form 010 “Tax Registration Statement/Statement of Amendments for Legal Persons, Joint Ventures and Other Entities without Legal Personality” and Form 030 “Tax Registration Statement/Statement of Amendments for Foreign Individuals”;

• Statement 010 shall be filled in and submitted by legal persons, Joint Ventures and other entities without legal personality and Statement 030 shall be filled in and submitted by foreign individuals other than foreign individuals engaged in independent authorized economic activities or exercising free professions;

• The statements shall be submitted, either directly or by way of a proxy/legal representative/tax representative/income payer, to the register office of the competent tax body or by post by registered letter by the deadlines established by the laws in force.

The Official Gazette no. 57 of 23/01/2014 published the Order of the Minister of Public Finance no. 1977/2014 for the approval of the template, content, method of filing and management of the “Statement on the obligations to pay social contributions, income tax and the nominal record of insured persons”.

• The Statement shall be filled in by the individuals and legal persons referred to in article 296³, letter e), of Law no. 571/2003, where the persons referred to in article 296³, letters a) and b), operate or are on sick leave, by the entities referred to in article 296³, letter f), of that law, and by any payer of salary or similar income;

• The Statement shall be submitted on a quarterly basis by the 25^th, inclusive, of the month following the quarter by the employers and entities similar to employers falling under the current provisions;

• The quarterly filing of the statement consists of the filling in and submission of a statement for each month of the quarter, according to article 296¹⁹, paragraph (12), of the Tax Code.

The Official Gazette no. 41 of 17.01.2014 published Order no. 3853/2013 for the approval of the template and content of Form (012) “Notice on the Change of the Annual/Quarterly Profit Tax Reporting and Payment System”.

The Order regulates the template and content of Form 012 “Notice on the change of the annual/quarterly profit tax reporting and payment system”. It is used by taxpayers, profit tax payers, for the option of implementing the annual profit tax reporting and payment system, or for waiving this option, respectively.

It shall be submitted to the competent tax authorities by the 31^st of January, inclusive, of the tax year for which the application of the annual profit tax reporting and payment system is requested, or the tax year for which the option of application of this system is waived.

The option to apply the annual profit tax reporting and payment system is compulsory for at least 2 consecutive tax years.

The Official Gazette no. 41 of 17/01/2014 published Order no. 3851/2013 for the amendment of the Order of the President of the National Agency for Fiscal Administration no. 877/2013 approving the Procedure for the tax registration of non-resident taxpayers performing activities in Romania by way of one or more permanent establishments and the template and content of Form 013 “Tax Registration Statement/Statement of amendments for non-resident taxpayers performing activities in Romania by one or more permanent establishments”.

The Order amends the format and content of Form 013 “Tax Registration Statement/Statement of amendments for non-resident taxpayers performing activities in Romania by one or more permanent establishments”.

The provisions of this Order apply when filling in the first tax registration, usually when declaring the first permanent establishment in Romania and the statement of amendments shall be filled in whenever the previously reported data change.

The Official Gazette no. 68 of 28/01/2014 published Order no. 59/2014 amending the Order of the President of the National Agency for Fiscal Administration no. 3/2010 approving the Procedure of receipt of the applications for the refund of the VAT paid by taxable persons established in Romania for imports and purchases of goods/services in another Member State of the European Union.

The refund application shall be submitted by taxable persons established in Romania, for the refund of the Value Added Tax on imports and purchases of goods/services in another Member State of the European Union.

The Official Gazette no. 70 of 29/01/2014 published the Order of the Vice Prime Minister, the Minister of Public Finance on the main issues of the preparation and submission of the annual financial statements and annual accounting reports of economic operators to the territorial units of the Ministry of Public Finance.

The legislative act regulates the procedural issues regarding the submission of the annual financial statements and annual accounting reports of economic operators to the territorial units of the Ministry of Public Finance.