This law eliminates the criteria based on which the tax authorities reclassified independent activities as dependent activities and introduces a new category of criteria that this time define any independent activity. Thus, under the new provisions, an independent activity is defined as “any activity carried out by an individual in order to obtain revenues, which meets at least four of the seven new specific criteria laid down in the law”

Another novelty is the obligation for the tax authorities to motivate in fact not considering a transaction or, where appropriate, reclassifying a transaction under article 11, paragraph (1), of the Tax Code.

In this respect, the National Fiscal Administration Agency is going to publish a legislative act to establish a procedure for the application of anti-abuse provisions referred to in article 11, paragraph (1), of the Tax Code.

Moreover, the reduced 9% VAT rate is also extended to the sale of beer under code NC 22 03 00 10 (beer made from malt in containers holding more than 10 litres) as part of restaurant services. The other alcoholic beverages as part of these services shall continue to be invoiced with the full 24% VAT rate.

The law also supplements the provisions on the treatment in terms of excise duty applicable to beer produced in small independent breweries.

The provisions on extending the reduced 9% VAT rate, i.e. those on the excise duty for small independent breweries, enter into force 30 days after the publication, i.e. on 6 August 2015.
The other provisions are applicable within three days after the publication of the law in the Official Journal, i.e. from 10 July 2015.

LAW no. 187 of 2 July 2015
approving the Government Emergency Ordinance no. 6/2015 amending and supplementing Law no. 571/2003 on the Tax Code. ^[1]

Published in the Official Journal, Part I no. 499 of 07.07.2015