There are several amendments and additions to the forms: 100 “Statement on the payment obligations to the State budget”, 101 “Profit tax statement".

The forms are used to declare the self-assessment or withholding taxes.

Order no. 4024/2014 amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 1.950/2012 approving the form and content of the forms used for declaring self-assessment or withholding taxes[1]

[1] Published in the Official Journal, Part I no. 2 of 05/01/2015

The contributions for 2015 have been approved for both individuals and legal entities, members of the Chamber of Tax Consultants. The payment terms related to the contributions and the reporting obligations of the members have also been approved.

Decision no. 9/2014 approving the contributions, payment terms and reporting obligations for the members of the Chamber of Tax Consultants in 2015[2]

[2] Published in the Official Journal, Part I no. 8 of 07/01/2015

As of the 8th of January, the NBR reference rate is 2.5% a year, down by 0.25% from the previous applicable rate (2.75% a year).

Circular no. 1/2015 on the reference interest rate of the National Bank of Romania[3]

[3] Published in the Official Journal, Part I no. 14 of 08/01/2015

This Order establishes the basic criteria conditioning the registration for VAT purposes of companies that are established under the Companies Act no. 31/1990.

A criterion has been introduced on the evaluation based on the analysis conducted by the tax authorities of the intention and ability of taxable persons to carry out economic activities involving taxable operations and/or operations exempted from VAT with the right to deduct.

The forms to be submitted to the tax authority for VAT registration have been approved. These are different depending on the registration request and its corresponding article.

The terms for making a decision on approving/rejecting the registration for VAT purposes have been approved.  

This Order comes into force on 1 February 2015.

Order no. 17/2015 establishing the criteria for conditioning the registration for VAT purposes[4]

[4] Published in the Official Journal, Part I no. 16 of 09/01/2015

Clarifications have been made on the date of ex officio registration for VAT purposes and the cases in which the VAT registration is cancelled ex officio due to the inability of the taxpayers to justify their intention and ability to conduct business.

This Order publishes and approves the forms “DECISION ON THE EX OFFICIO REGISTRATION FOR VAT PURPOSES” and “DECISION FOR THE EX OFFICIO ANNULMENT OF THE REGISTRATION FOR VAT PURPOSES”.
The regulations come into force as of 01 February 2015.

Order no. 19/2015 amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 3.331/2013 approving the Procedure for the ex officio amendment of the total tax owed in connection with the VAT, and the form and content of certain forms[5]

[5] Published in the Official Journal, Part I no. 19 of 12/01/2015

This legislative act establishes a new tax rate applied to constructions, i.e. 1%, down by 0.5% from the previous rate.

The percentage applies to the amount of the constructions belonging to the assets of taxpayers by the 31st of December of the previous year.

Amendments have been made to the list of items to be reduced from the debit balance of the relevant accounts.
Law no. 11/2015 approving the Government Emergency Ordinance no. 102/2013 amending and supplementing Law no. 571/2003 on the Tax Code and regulating certain tax and financial measures[6]

[6] Published in the Official Journal, Part I no. 24 of 13/01/2015

This Order establishes that, as of the 21st of January, companies shall display a new placard with the “Consumer’s Telephone Number” to replace the one used so far. The new placards are specific to each county in which companies operate.

Order no. 594/2014 amending the Order of the President of the National Authority for Consumer Protection no. 72/2010 on certain consumer information measures [7]

[7] Published in the Official Journal, Part I no. 937 of 22/12/2014

The procedure of registration on request for VAT purposes is approved.

This Order approves: Statement 099 “Application for registration for VAT purposes, according to article 153, paragraph (9¹), of Law no. 571/2003 on the Tax Code”, Notice for solving the Application for registration for VAT purposes, according to article 153, paragraph (9¹) of Law no. 571/2003 on the Tax Code”, “Report on the resolution of the Application for registration for VAT purposes, according to article 153, paragraph (9¹), of Law no. 571/2003 on the Tax Code”, “Decision on the registration for VAT purposes, according to article 153, paragraph (9¹), of Law no. 571/2003 on the Tax Code”, “Decision on the rejection of the registration for VAT purposes, according to article 153, paragraph (9¹), of Law no. 571/2003 on the Tax Code”.

The instructions for filling out the application for registration for VAT purposes are also approved.

Order of the President of the National Agency for Fiscal Administration approving the Procedure of registration, on request, for VAT purposes according to article 153, paragraph (91), of Law no. 571/2003 on the Tax Code, as subsequently amended and supplemented, and approving the form and content of certain forms[8]

[8] Published in the Official Journal, Part I no. 32 of 15/01/2015

The decision of the Central Tax Committee clarifies issues on the taxable amount to which the VAT for the supplies of goods and services applies, as follows:

• If it appears that the Parties have agreed that the VAT is not included in the consideration for the delivery, the tax will be applied to the consideration for the supply/service;
• When the price of a good/service has been established by the Parties without any mention of the VAT, and the supplier of said good is bound to pay the tax due on the transaction subject to the tax, the agreed price must be considered to already include the VAT if the supplier/provider cannot recover the VAT from the acquirer as requested by the tax authority;
• When the Parties have agreed that the VAT is included in the consideration for the supply/service, the tax will be determined by applying the VAT calculation method.

Decision of the Central Tax Committee no. 6/2014[9]

[9] Published in the Official Journal, Part I no. 20 of 12/01/2015