Procedure for the registration, on request, for value-added tax purposes

Order no. 2011/2016 of the National Agency for Tax Administration chairperson for approving the Procedure for the registration, on request, for value-added tax purposes, according to the provisions of art. 316 (12) of Law no. 227/2015 on the Tax Code, as well as for approving the model and contents of certain forms.

The regulatory document sets the procedure for re-registration for VAT purposes, on request, following the cancellation of the initial registration, for various reasons, as follows:

• The taxable persons were declared to be inactive, under the conditions set by the Tax Code, or underwent a temporary inactivity registered with the Trade Register;
• The shareholders/directors of the taxable person or the taxable person itself had offences registered in the tax records;
• There were no tax statements (i.e. form 300) submitted for a period of 6 consecutive months or 2 calendar quarters, depending on the tax period;
• The submitted tax statements did not emphasize any conducted operations, for a period of 6 consecutive months or 2 calendar quarters, depending on the tax period.

Procedure for the amendment of the tax vector regarding VAT

Order no. 2012/2016 of the National Agency for Tax Administration chairperson for approving the Procedure for the ex-officio amendment of the tax vector regarding VAT, as well as the model and contents of certain forms.

The regulatory document provides, among others, detailed information on the ex-officio amendment of the tax vector regarding VAT, namely:

• The situations in which the tax authorities may register, ex-officio, a taxable person for VAT purposes, if said person does not request the registration;
• The situations in which the tax authorities may cancel, ex-officio, the registration for VAT purposes, except for the situation concerning the justification of the intent and ability of conducting economic activities.

Approval of the “Record of findings and penalties pertaining to contraventions” printed form

Order no. 2313/2016 of the National Agency for Tax Administration chairperson for approving the “Record of findings and penalties pertaining to contraventions” printed form, used by the inspectors from the General directorate for the control of natural persons’ income.

This order approves the “Record of findings and penalties pertaining to contraventions” printed form, which is used by the inspectors from the General directorate for the control of natural persons’ income, for the control of the personal tax statement.

Preparing and submitting the financial statements

Instruction no. 2/2016 on the preparation and submission of the financial statements on June 30th, 2016, by the Policyholders Guarantee Fund.

Through this instruction we are informed of the manner in which the Policyholders Guarantee Fund must prepare the half-yearly financial statements and of the manner of submitting said statements to the territorial unit of the Ministry of Public Finances, of course, in compliance with the provisions of Accounting Law no. 82/1991, republished, with subsequent amendments and additions, and of Financial Supervisory Authority Norm no. 15/2016 on the approval of the Accounting regulations corresponding to the annual financial statements applicable to the Policyholders Guarantee Fund.

Implementation of the System for the accounting reporting of companies in the insurance sector

Norm no. 33/2016 for the implementation of the System for the accounting reporting of companies in the insurance sector.

On June 30th, 2016, the System for the accounting reporting of companies in the insurance sector is implemented through Norm no. 33/2016.

The system is applicable to the entities targeted by the provisions of Financial Supervisory Authority Norm no. 41/2015 for the approval of the Accounting regulations regarding the individual annual financial statements and the consolidated annual financial statements of the companies that conduct insurance and/or reinsurance business.

Implementation procedure for the provisions for tightening the financial discipline in the case of collection and payment operations

Order no. 1265/2016 of the minister of public finances for approving the Implementation procedure of the provisions of art. 4^1 of Law no. 70/2015 for tightening the financial discipline in the case of cash collection and payment operations and for amending and supplementing Government emergency ordinance no. 193/2002 on the introduction of modern payment systems.

The regulatory document sets the procedure by means of which the organisers of weddings and baptisms have the possibility of requesting the authorities to establish a new limit for the collections from natural persons, different from the limit set by the legislation (i.e. 10,000 RON/person).

Types of tax claims that may be paid online

Order no.1376/2016 of the minister of public finances concerning the types of tax claims that may be paid by bank card, in the online system, through the National Electronic Payment System.

The order approves all the types of tax claims that may be paid by bank card. At the same time, this order applies only to the resident and non-resident natural persons identified based on the personal identification code. The finances have extended the list of taxes and duties that may be paid online by the natural persons.

Stating the supplies and purchases performed on the national territory by the persons registered for VAT purposes

National Agency for Tax Administration Order no. 2328/2016 for amending ANAF (National Agency for Tax Administration) Order no. 3769/2015 on stating the supplies and purchases performed on the national territory by the persons registered for VAT purposes and for approving the model and contents of the informative statement on the supplies and purchases performed on the national territory by the persons registered for VAT purposes.

This regulatory document sets a new deadline for the submission of form 394, namely the 30th day of the month following the conclusion of the reporting period. If the reporting period is the calendar month, the statement submission deadline for January is the 28th, namely the 29th of February, as applicable.

The provision enters into force starting with August 8th, 2016.

Amendment and supplementation of Order no. 1849/2016 of the ANAF chairperson for approving the Procedure for the registration of economic operators

Order no. 2329/2016 of the National Agency for Tax Administration chairperson for amending and supplementing Order no. 1849/2016 of the ANAF chairperson for the approval of the Procedure for the registration of economic operators that sell fuels - gasoline, diesel, kerosene, liquefied petroleum gas and biofuels, in a wholesale or retail system, and for amending the model and contents of certain forms and Order no. 1850/2016 of the ANAF chairperson for approving the Procedure for the registration of the activity of distribution and wholesale of alcoholic beverages and/or processed tobacco, and for approving the model and contents of certain forms.

The registration procedure is approved for the economic operators that sell fuels - gasoline, diesel, kerosene, liquefied petroleum gas and biofuels, in a wholesale or retail system.

The procedure provided above does not apply to prepacked fuels. At the same time, the model and contents of the form “Application for the registration of/ observations on the wholesale of fuels” is approved.

Establishing the criteria for the registration for VAT purposes

Order no. 2393/2016 of the National Agency for Tax Administration chairperson on establishing the criteria for the registration for VAT purposes, for approving the Procedure regarding the registration for value-added tax purposes, under art. 316 (12) (e) of Law no. 227/2015 on the Tax Code, of the taxable persons/companies with the economic activity registered office in Romania, incorporated on the grounds of Companies Law no. 31/1990, subject to registration with the Trade Register, and for approving the Procedure for the ex-officio cancellation of the registration for VAT purposes, under art. 316 (11) (h) of Law no. 227/2015 on the Tax Code, of the taxable persons/companies with the economic activity registered office in Romania, incorporated on the grounds of Companies Law no. 31/1990, subject to registration with the Trade Register and which do not justify the intent and ability of conducting economic activities that involve operations within the VAT scope.

The regulatory document brings a series of new regulations concerning:

• The criteria for the registration of trading companies for TVA purposes;
• The procedure for the re-registration for VAT purposes, after the registration cancellation due to the fact that the company (i.e. the taxable person) did not justify its intent and ability of conducting an economic activity;
• The ex-officio cancellation of the registration for VAT purposes, for the lack of justification regarding the intent and ability of conducting economic activities.