The Order of NAFA on the Approval of the „Review Decision”Form

Order no. 825/2016 approves the ‘Review Decision’ Form, along with the instructions for filling out and using the Form.

Under this legal act, the form of the ‘Review Decision’ is the administrative act which covers the ordering of a review in connection with a certain period, under art. 128 (1) of Law no. 207/2015 on the Fiscal Procedure Code, as subsequently amended and supplemented, by the head of the tax inspection structure, following the appearance of additional data unknown to the tax inspectors at the time of the checks, which influence their results.

Regulations on the Temporary Storage and Registration of Warehouses used in Free Zones

The Order of the President of the National Agency for Fiscal Administration (N.A.F.A) no. 839/2016 approves the technical regulations for the permitting of warehouses and perimeters for temporary storage and the technical regulations for the registration of warehouses used in free zones.

For the purposes of this Order, temporary storage means the storage of non-Community goods under customs supervision in the period between their delivery to the Customs and the assignment of a customs destination to them.

The registration of warehouses in a free zone shall be performed by the Free Zone Control Customs Office, if several requirements are met.

The Approval of the Form and Content of Form 300 „VAT Return”

Order no. 588/2016 approves the form and content of the new Form 300 „VAT Return”.

Regulations on EMCS-RO Applications

Order no. 829/2016 of 23 February 2016 approves the rules on economic operators’ access to the applications for the control of the movements of excise goods under suspension of excise duties and online submission of declarations on the situation of acquisitions and supplies of excise products.

Special Cases of Enforcement

Order no. 952/2016 of 8 March 2016 has been issued for amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 3744/2015 determining the special cases of enforcement, and the structures empowered to carry out the precautionary measures and the enforcement proceedings.

Amendments of Forms

Order no. 950/2016 of 8 March 2016 amends the instructions for filling out and submitting Form 200 „Declaration on the income earned in Romania” in section 1 „Submission of the Declaration” and „Data on the income earned, by sources and categories of income ”, sub-section B „Data on the net annual income/earnings.”

Order no. 795/2016 of 19 February 2016 approves the form and content of Form 311 „Declaration on the VAT collected, owed by taxable persons whose code of registration for VAT purposes has been cancelled under art. 316 (11) (a) – (e), (g) or (h) of Law no. 227/2015 on the Code ”

Order no. 726/2016 of 17 February 2016 approves the form and content of Form 012 „Notice on the amendment of the annual/quarterly corporate tax reporting and payment system”.

The Order of the President of the National Agency for Fiscal Administration no. 793/2016 approves the form and content of Form 307 „Declaration on the amounts resulting from the adjustment/correction of adjustments/regularisation of VAT”.

Conditions for the Destruction of Excise Products in Tax Warehouses

Under art. 340 (10) of Law no. 227/2015 on the Tax Code, the total destruction of the products in a tax warehouse shall not be considered release for consumption when it is due to fortuitous causes or Force Majeure events or when the excise products no longer meet the legal conditions for marketing and cannot be processed or transformed for obtaining products that can be marketed.

Order no. 319/2016 of 4 March 2016 approves the conditions for the destruction in a tax warehouse of excise products not released for consumption.

The Special Reporting Regime

Under art. 101 (4) and art. 342 (1) of Law no. 207/2015 on the Fiscal Procedure Code, the Order of the President of the National Agency for Fiscal Administration no. 889/2016 din 2 March 2016 is issued, which determines the Procedure of approval of the special reporting regime.

The Organisation of the Register of Intra-Community Operators

Order no. 727/2016 of 17 February 2016 approves the Procedure of organisation and operation of the Register of Intra-Community Operators, as well as the form and content of the following:

• Application for registration/deregistration in/from the Register of Intra-Community Operators;
• Decision of registration/rejection of the registration in the Register of Intra-Community Operators;
• Decision of deregistration, on request, from the Register of Intra-Community Operators;
• Decision of ex officio deregistration from the Register of Intra-Community Operators.

The Consumer Price Index

Order no. 236/2016 of 19 February 2016 states that, for 2016, the Consumer Price Index used for updating the advance payments in the annual corporate tax account is 100.5%.