Amendment of form 394

Order no. 2264/2016 of the National Agency for Tax Administration (ANAF) Chairperson amends ANAF Order no. 3769/2015 regarding the reporting of supplies of goods/services and purchases performed on national territory by the persons registered for VAT purposes and for approving the model and contents of the informative statement regarding the supplies of goods/services and purchases performed on national territory by the persons registered for VAT purposes, with subsequent amendments.

One of the most important changes brought to form 394 is the fact it no longer must be fully filled in starting from August 1st, but from October 1st, for all operations performed on national territory. Between July 1st and September 30th, the only operations reported shall be those conducted with taxable persons registered for VAT purposes. To this end, the information in boxes A-C shall be filled in.

This order changes the requirement, for taxable persons that apply the VAT-upon-collection system, to fill in the special treatment operations and to fill in the VAT corresponding to the supplies of goods/services for which the reverse charge is applied. However, this shall still be filled in for purchases.

This order enters into force on July 29th, 2016.

Order regarding the Accounting reporting system at June 30th, 2016

Order no. 916/2016 of the Minister of Public Finances is issued for the approval of the Accounting reporting system of economic operators on June 30th, 2016.

The taxpayers that, during the previous financial year, have recorded a turnover exceeding 220,000 RON, regardless of legal form and ownership, must submit to the National Agency for Tax Administration, by August 16th, the accounting reports for the first semester of the year.

This order enters into force on July 5th, 2016.

Order regarding the tax payables that may be paid via POS

Order no. 943/2016 , regarding the types of tax payables that may be paid with bank cards, via POS, is issued.

The provisions of this order are applied only to natural persons, fiscally identified based on the personal identification code, and only for the payment of budgetary obligations via the Points of Sale installed in the State Treasury territorial units.

This order enters into force on July 5th, 2016.

Amendment of the law on the unitary system of public pensions

Law no. 142/2016 amends Law no. 263/2010 regarding the unitary system of public pensions.

According to the new legal act, the manner of computing the partial early pension is changed; thus, the amount is now established based on the pension amount for the age limit, by means of a decrease based on the contributory period achieved, and not as a fixed decrease for each month of early retirement, as provided by Law no. 263/2010.

This law enters into force on July 17th, 2016.

Amendments regarding the residence of natural persons in Romania

Order 1099/2016 is issued for regulating certain aspects concerning the residence of natural persons in Romania, in view of the provisions of art. 7, 59 and 230 of Law no. 227/2015 on the Tax code, in compliance with the provisions of the conventions for avoiding the double taxation.

We recall that the legislation in force provides that the natural persons, who arrive in Romania and reside on Romanian territory for one or several periods that exceed a total of 183 days, during an interval of 12 consecutive months, must submit the “Questionnaire for establishing the fiscal residence of the natural person upon the arrival in Romania”.

Both the natural persons that are residents of Romania and the natural persons that are not residents, but who had the obligation of filling in the “Questionnaire for establishing the fiscal residence of the natural person upon the arrival in Romania”, who leave the country for one or several periods during which they reside abroad, periods that exceed a total of 183 days during an interval of 12 consecutive months, must fill in the form “Questionnaire for establishing the fiscal residence of the natural person upon the departure from Romania”.

This order approves the prepared formulations, the criteria for establishing the residence of the natural person, according to the convention for avoiding the double taxation, and the element that are taken into account upon establishing said residence.

Regarding the non-resident natural persons that arrived in Romania before January 1st, 2014 and that request the issuance of the “Tax residence certificate for the application of the Convention/Agreement for avoiding the double taxation, between Romania and …., for natural persons that are residents of Romania”, the order provides that said persons are required to submit, at the same time as the Questionnaire for establishing the tax residence of the natural person upon the arrival in Romania, the proof of the income tax payment, for revenues obtained from any source, both in and outside of Romania, for the revenue classes that are subjected to taxation in Romania.

This order enters into force on July 29th, 2016.

Settling tax payables by transferring certain real properties to public state ownership

Order no. 1054/2016 of the minister of public finances approves the composition and internal regulations of the commission for the analysis and settlement of the applications of the debtors that request the settlement of certain tax payables, by transferring certain real properties to the public state ownership, and establishes the documentation that accompanies the application.

On the grounds of the provisions of art. 263 (5) of Law no. 207/2015 on the Tax procedure code, a person may request the settlement of certain tax payables by transferring real properties that said person owns to the state ownership, even if said real properties are subjected to foreclosure by the National Agency for Tax Administration. According to the legislation in force, the person requesting this must send an application to the commission that was recently created by the ANAF. Aside from this application, the debtor must also submit a series of documents, such as notarised copies of the documents that certify the ownership right, the land book excerpt, the valuation report prepared by an expert for the property representing the payment, the document issued by the empowered institutions, proving that the real properties do not represent the object of any applications for property retrocession or other disputes.

This order enters into force on July 26th, 2016.