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Increase of Value of the Luncheon Vouchers
According to the provisions of Law no. 218/2016 , the nominal value of a luncheon voucher cannot exceed lei 15, the employers not being bound to grant luncheon vouchers with this value, but only to comply with the limit thereof.
The provisions of this law come into force as of December 1st, 2016. -
June 1st declared Non-Working Day
By Law no. 220/2016 , June 1st– Children’s Day is declared as being a non-working statutory holiday. -
Electronic Services for the Public Institutions
By the Order of the Minister of Public Finances no. 2632/2016 , the access procedure based on a protocol of adhesion of the public authorities and institutions to the PatrimVen IT system managed by the Ministry of Public Finances – the National Agency for Fiscal Administration is established.
The available services are:
a) BANKS – consultation and transmission of the identification data of the bank where the person has or had opened accounts;
b) SOCIAL INSURANCE CONTRIBUTIONS - consultation and transmission of information from statements 112, on the employer, the income and the social security contributions thereby retained for the natural person;
c) (ANNUAL) INCOME CERTIFICATE – transmission of the income certificate of the natural person, the certificate containing information on the quantum and nature of the incomes obtained by the person, from all sources, over a fiscal year;
d) INFORMATION ON THE MONTHLY INCOMES – transmission of the information of the quantum and the nature of the monthly obtained incomes, per each income source, by the natural person;
e) INFORMATION ON THE ANNUAL INCOMES OVER THE LAST FISCAL YEARS – consultation and transmission of the information on the quantum and nature of the incomes obtained over the last fiscal years, per each income source, by the natural person;
f) PROPERTY (BUILDINGS, LANDS, VEHICLES) - consultation and transmission of the data on the buildings, lands and vehicles owned by a person, provided by the administrative-territorial units;
g) TAX REGISTRATION CERTIFICATE– transmission of the tax registration certificate in electronic form;
h) TAX STATUS DATA – transmission of the data from the fiscal statements submitted by the taxpayer (tax returns, informative or recapitulative statements).
This order stipulates for the exchange of knowledge to be made within the terms of the compliance with the fiscal secrecy and the personal data protection. -
Update of the Tax Registration Forms
By OPANAF no. 3249/2016 , the following updated forms are approved:
- Form 015 - “Tax registration statement/Amended statement/Deregistration statement for the non-resident taxpayers not having a permanent establishment in Romania” (the obligation related to owed taxes has been removed pursuant to the Government Emergency Ordinance no. 77/2009 on gambling organization and operation, in the section of "Other categories of tax liabilities" was entered in the section of "Categories of permanent tax declaration liabilities"; at the same time, the contribution for leaves and indemnities owed by the employer has also been entered in the section of "Categories of permanent tax declaration liabilities");
- Form 020 – “ Tax registration statement / Amended statement for Romanian and foreign natural persons holding a personal identification number” (the tax vector has been supplemented by the monthly declaration tax period according to the law, for the salary income tax and for incomes assimilated to salaries and social contributions, in the case of the natural persons performing activity in Romania and obtaining incomes from salaries or incomes assimilated to salaries from non-resident employers);
- Form 030 – “ Tax registration statement / Amended statement for natural persons not holding a personal identification number” (the tax vector has been supplemented by the monthly declaration tax period according to the law, for the salary income tax and for incomes assimilated to salaries and social contributions, in the case of the natural persons performing activity in Romania and obtaining incomes from salaries or incomes assimilated to salaries from non-resident employers);
For the category of foreign legal entity taxpayers having the place of exercise of the actual management in Romania, being, pursuant to art. 82 in the Tax Procedure Code, bound to fiscally register, a special form is proposed for the tax registration: Form 016 – “Tax registration statement/Amended statement/Deregistration statement for foreign legal entities having the place of exercise of the actual management in Romania”. -
Obligation of Introduction of Card Payment in Stores
By Law no. 209/2016 , the obligation is established for legal entities performing retail trade activities and yearly obtaining a turnover of over EUR 1,000 to also accept debit and credit cards as payment method.
The Law stipulates that the card issuing and accepting institutions should take all the necessary measures in order to implement the advance payment granting system in cash at the payment terminals, upon the purchase of goods and services, for the card users.
The legal entity traders’ refusal (having exceeded the aforementioned turnover) to accept cards as payment method is sanctioned by fine from lei 5,000 to lei 7,500.
The provisions of this legislative act shall come into force as of January 1st, 2017. -
Procedure on the Registration of Permanent Establishments
OPANAF no. 3140/2016 is issued for the application of the provisions of art. 82 paragraph (8) in the Tax Procedure Code, according to which the non-resident taxpayers performing activities on the Romanian territory by means of one or several permanent establishments, upon the submission of the tax registration statement, are bound to indicate the permanent establishment designated according to the provisions in the Tax Code.
Form 013 – “Tax registration statement/Amended statement/Deregistration statement for the non-resident taxpayers performing their activity in Romania by one or several permanent establishments” is also approved by this order. -
Procedure on the Sole Tax Group
Within the application of the provisions of art. 269 paragraph (9) in the Tax Code, according to which a sole tax group is considered a group of taxable entities established in Romania which, legally independent, are in close relations to one another organizational-, financial- and economic-wise, OPANAF no. 3006/2016 is issued.
As regards the VAT declaration by Return 300, as of the implementation date of the sole tax group, each member of the group fills in Return 300 and sends it to the representative of the tax group in view of the elaboration and submission of the consolidated VAT Return. The individual returns of the members of the group are submitted to the tax authority only informatively, not being processed by the tax authority.
The following forms are approved by this order:
a) ”Application on the sole tax group”
b) ”Decision on the approval/rejection of the implementation of the sole tax group”
c) ”Decision on subsequent amendments within the sole tax group” -
Procedure on the Solving of the VAT Return Claim
OPANAF no. 2809/2016 is issued for the application of the provisions of art. 302 paragraph (1) letter a) according to which the taxable entity not established in another member state, not registered and not bound to register for VAT purposes in Romania, can benefit from the reimbursement of the value added tax afferent to the imports and purchases of goods/services, performed in Romania.
The following forms are also approved by this order:
a) Decision of reimbursement of the value added tax for the taxable entities not established in Romania, established in another European Union member state;
b) Decision on the establishment of the differences of value added tax reimbursed within the terms of art. 302 paragraph (1) letter a) in the Tax Code. -
Contraventions to the Government Emergency Ordinance no. 77/1999
Order no. 2433/2016 is issued for the application of the provisions of art. 5 in the Government Emergency Ordinance no. 77/1999 on measures for insolvency prevention, according to which the following represent contraventions unless they are perpetrated in such conditions that, according to the criminal law, they represent criminal offenses:
a) legal entity taxpayer’s failure to keep and update the records of the payment liabilities and the records of the receivables (fine from lei 500 to lei 1,000);
b) legal entity taxpayer’s failure to send, by internet, to the address indicated for this purpose, the report set forth in art. 2 within the terms set forth in art. 3 (fine from lei 1,000 to lei 5,000);
c) any user’s non-compliance with the duties on the confidentiality of the information, data and reports (fine from lei 1,000 to lei 5,000).
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.
