The Procedure for issuing and communicating certain administrative acts for debtors recording outstanding tax liabilities below a certain limit, according to the annex that is part of the Order, is approved.

The current outstanding tax debts by the 31^st of December of the year that are less than RON 10 shall be deducted from the tax records during the first seven days of the following year.

The outstanding tax debts of a debtor are the total amount of the owed tax liabilities that have not been paid by the debtor.

The Order no. 2289/2010 approving the Procedure for issuing and communicating certain administrative acts for debtors recording outstanding tax liabilities below a certain limit. ¹

The procedure for the handling of the applications for the reimbursement of the Value Added Tax filed by taxable persons not registered for VAT purposes in Romania, and established outside the Community, is approved.

Please remember that in order to qualify for the reimbursement of the Value Added Tax, the taxable person must meet certain conditions and must appoint a representative in Romania in view of the reimbursement.

The reimbursement application shall be submitted by non-registered taxable persons who are not required to register for VAT purposes in Romania, and are established outside the Community, for the reimbursement of the tax invoiced by other taxable persons for moveable goods that have been delivered to them or for services rendered to them for their benefit in Romania, as well as the tax related to the import of goods to Romania for a period of at least three months or no more than one calendar year or for a period of less than three months remaining out of the calendar year.

The Order no. 225/2014 approving the Procedure for the handling of the applications for the reimbursement of the Value Added Tax filed ​​by taxable persons not registered for VAT purposes in Romania and established outside the Community. ²

According to the Decision, starting from 1 April 2014, the level of the excise duty expressed as the EUR equivalent/1,000 shall be EUR 59.77/1,000 cigarettes. ³

The Decision no. 196/2014 approving the specific excise duty expressed as the EUR equivalent per 1,000 cigarettes.

The law on the exercise of certain non-routine activities performed by day labourers is amended and supplemented, and the provisions concerning the guaranteed minimum income are amended.

The law defines the notions of: day labourer, beneficiary of the works, register of the day labourers, non-routine activities. The conditions of performance of the activities by the day labourers, the specific law and obligations of the day labourers in terms of occupational health and safety are explained.

​​Clarifications are made on the work relationship between the day labourer and the beneficiary which is established by the agreement between the Parties without the conclusion in writing of an individual employment agreement. A person may only carry out activities as a day labourer if this person has at least reached the age of 16 or solely subject to the consent of the parents or legal guardians thereof if the relevant person is aged between 15 and 16.

Law no. 18 of 07.03.2014 ⁴ amending and supplementing Law no. 52/2011 on the exercise of certain non-routine activities performed by day labourers and also amending article 8 on the guaranteed minimum income.

According to the Circular no. 7 of 4 February 2014 on the reference interest rate of the National Bank of Romania, starting from 5 February 2014, the reference interest rate of the National Bank of Romania is 3.50% a year.¹ Published in the Official Gazette no. 573/12.08.2010.