Tax Alert Fiscal news

Transcription

1 Tax Alert Fiscal news Throughout the period of 16th - 30th of November, the following fiscal changes have emerged: The Procedure for settling VAT refund claims made by taxable persons who are not registered and not required to register for VAT in Romania, and who are established outside the European Union, has been approved The National Agency for Fiscal Administration -ANAF - Order no. 3159/ published in the Official Gazette No / , Part I. Some normative acts have been amended and supplemented The Government of Romania - Emergency Ordinance no. 82/ published in the Official Gazette No / , Part I. The Methodological Norms for the application of Government Emergency Ordinance no. 28/1999, regarding the obligation of economic operators to use electronic tax cash registers, have been amended and supplemented The Government of Romania - Decision no. 804/ published in the Official Gazette No / , Part I. The procedures for declaring inactivity have been amended and supplemented ANAF - Order no. 3289/ published in the Official Gazette no / , Part I. The Procedure for resolving disputes in the field of excise duties has been approved ANAF - Order no. 3004/ published in the Official Gazette No / , Part I. The face value of a meal voucher has been updated Ministry of Labor and Social Justice - Order no. 1852/ published in the Official Gazette No / , Part I. The Procedure for VAT registration upon request, according to the provisions of art. 316 par. (12) of the Fiscal Code, has been updated ANAF - Order no. 3300/ published in the Official Gazette No / , Part I. The Intrastat value thresholds for 2018 have been approved The National Institute of Statistics - INS - Order no. 1887/ published in the Official Gazette no / , Part I. The minimum wage for 2018 has been approved The Government of Romania - Decision no. 846/ published in the Official Gazette No / , Part I. The Procedure regarding the assignment of the right of refund/reimbursement of tax claims has been approved ANAF - Order no. 3357/ published in the Official Gazette No / , Part I.

2 The Official Gazette of Romania, Part I, no. 0892/ published Order no. 3159/2017 to approve the Procedure for settling the requests for VAT refund made by taxable persons not registered and not required to register for VAT in Romania, who are established outside the European Union, as well as to approve the model and content of some forms. The normative act approves the Procedure for settling VAT refund requests made by taxable persons not registered and not required to register for VAT in Romania, established outside the European Union, as well as the forms used in the application of this procedure (Form 313 Refund Request - and Refund Decision). To qualify for VAT refund, the taxable person must appoint a representative in Romania for reimbursement purposes and must also meet the conditions specified in point 74, par. (1) of the Methodological Norms related to the application of the Fiscal Code, as follows: a) during the refund period the taxable persons didn t have the seat of economic activity in Romania or a fixed establishment from which they carried out economic transactions or, in their absence, his usual domicile or residence in Romania; b) during the refund period the taxable persons didn t deliver goods and didn t provide services deemed to be delivered / provided on the territory of Romania, except for the following transactions: 1. the provision of transport services and services ancillary thereto; 2. the supply of goods and provision of services to a person who is required to pay VAT; 3. the provision of electronic, telecommunication, broadcasting or television services to nontaxable persons established in Romania. The refund request shall be submitted to the competent central fiscal body or to the post office by registered letter. The application accompanied by the attached documentation shall be assigned to qualified department for analysis. The result of the analysis is recorded in a documentary review report. On the basis of the findings from the analysis report, the specialized department prepares the "VAT refund decision". According to art. 94 of the Fiscal Procedure Code, the issued VAT refund decisions are subjected to subsequent verification. The reimbursement decision, approved by the head of the fiscal unit, is sent to the department covering the paying legal entities for compensation and / or refund, in accordance with the provisions of art. 168 of the Fiscal Procedure Code. The department covering the paying legal entities sends to the qualified department the two copies of the prepared documents, a copy to be communicated to the taxable person and a copy for archiving, as well as the decision for VAT refund, after the procedures for the settlement of fiscal claims. The term for settling the refund claims is of 6 months from the date on which the request, together with the necessary documents, is received by the competent central tax authorities. The Official Gazette of Romania, Part I, no. 0902/ published the Emergency Ordinance no. 82/2017 to amend and supplement some normative acts. The normative act amends and supplements the following normative acts: Law no. 263/2010 on the unitary pension system: - Starting the 1st of July 2018, the value of the pension point will increase from 1,000 to 1,100 lei.

3 GEO no. 6/2009 regarding the establishment of the guaranteed minimum social pension: - From 1 July to 31 December 2018, the social allowance for pensioners is 640 lei (currently 520 lei). Law no. 411/2004 regarding compulsory private pension fund: - Starting the 1st of January 2018, the share of pension contributions is 3.75%. Starting with the rights of January 2018, GEO no. 111/2010 regarding parental leave and monthly allowance shall be amended and supplemented, as follows: - The minimum monthly allowance shall be at least in the value of the reference social indicator multiplied by 2.5 (500 * 2.5 = 1250 lei) and its maximum amount shall remain lei. - For each child born of a twin, triple or multiple pregnancies, starting with the second child born of such birth, the monthly child allowance increases with the value of the reference social indicator multiplied by During the overlapping of the situations giving entitlement to the allowance, the amount of the monthly allowance shall be increased by the value of the reference social indicator multiplied by 2.5 for each of the children, starting with the second. We remind you that (see AF ), by way of derogation from some provisions of the Social Dialogue Law no. 62/2011, between 20 November and 20 December 2017, employers have the following obligations: - the initiation of collective bargaining in establishments where there is no collective labor agreement, including in the case of units with less than 21 employees; - the collective bargaining of addenda to collective contracts and collective agreements in force. The Official Gazette of Romania, Part I, no / published the Decision no. 804/2017 to amend and supplement the Methodological Norms for the application of the Government Emergency Ordinance no. 28/1999 regarding the obligation of economic operators to use electronic tax cash registers, approved by the Government Decision no. 479/2003. The normative act amends the Norms for the application of GEO 28/1999 regarding the obligation of economic operators to use electronic tax cash registers. Here are some of the main news: The obligation to use the electronic tax cash register for the collections received from legal entities has been extended. The cash substitutes have been defined as the value vouchers granted by law, such as meal vouchers, holiday vouchers, gift vouchers and childcare vouchers, social vouchers, car renewal vouchers ( Rabla vouchers), and others alike. It was introduced the responsibility of the authorized dealer to prepare and update the list of accredited units to sell and/or service, for each type/model of appliance for which they obtained permit/authorization. Some clarifications have been made regarding the collections from activities exempted from the use of electronic tax cash registers. The occasional trade has been defined. By occasional trade we understand the occasional trade acts carried on a random basis, performed on a limited duration on the occasion of fairs, salons, secular celebrations, sales exhibitions, as well as the deliveries of goods to own employees for their personal use. The technical conditions that an electronic tax cash register has to fulfill in order to be authorized have been established. The fiscal receipt will include the following items:

4 the beneficiary's VAT registration code for electronic tax cash registers with electronic logbook; the unit of measurement for electronic tax cash registers with electronic logbook; the method of payment for electronic tax cash register with electronic logbook. We remind that switching to electronic tax cash registers equipped with an electronic log is made in the following stages: Starting the 1st of April 12018, the commission only authorizes dealers for electronic tax cash registers with an electronic logbook; Starting the 1st of August 2018, it is forbidden to trade fiscal electronic tax cash registers with logbook rolls; Starting the 1st of June 2018, economic operators acting as large and medium-sized taxpayers, according to the legal provisions, have the obligation to use only electronic tax cash registers with electronic logbook. The Official Gazette of Romania, Part I, no / published Order no. 3289/2017 to amend and supplement the Order of the President of the National Agency for Fiscal Administration no / 2015 approving the procedures for the application of art. 92 of the Fiscal Procedure Code, as well as for the approval of the model and content of certain forms. The normative act aims to update the procedures regarding the inactivation and reactivation of taxpayers who are declared inactive, as well as the forms used to this purpose, according to the new legal provisions brought to the Fiscal Procedure Code by the Government Emergency Ordinance no. 84/2016. According to the provisions of art. 92 par. (1) of the Fiscal Procedure Code, the taxpayer is declared inactive if he is in one of the following situations: a) doesn t fulfill any declaratory obligation provided as per law, during a calendar semester; According to the procedure, a declarative obligation means the requirement to submit the following forms: - Form 100 Statement regarding the payment obligations to the state budget ; - Form 112 "Statement regarding payment obligations for social contributions, income tax and nominal evidence of insured persons ; - Form 101 Profit tax statement ; - Form 300 Value Added Tax Return ; - Form 301 Special VAT return ; - Form 390 VIES "Summary statement regarding the intra-community deliveries /purchases/ supplies"; - Form 394 Informative statement regarding deliveries and acquisitions of goods and / or services performed in Romania by taxable persons registered for VAT purposes. b) avoids the controls performed by the central fiscal body through the declaration of identification data regarding the fiscal domicile which do not allow the fiscal body to identify it; c) the central fiscal body found out they don t operate at the declared fiscal domicile; d) temporary inactivity registered with the Trade Register; e) the operating duration of the company is expired; f) the company no longer has statutory bodies; g) the ownership duration of the registered office space is expired. The normative act establishes that the Inactivity Reporting Procedure applies only after certain deadlines have passed since the taxpayer was notified of the inclusion in one of the situations leading to inactivation. It is emphasized that the fiscally registered secondary establishments follow the regime of the taxpayers who have set them up. Specifically, they are considered inactive during the period when the taxpayers who set them up remain inactive and are considered active starting with the date of reactivation of the taxpayers who established them. The procedure for the verification, by the responsible bodies with enforcement tasks, of taxpayers who do not operate at the declared fiscal domicile has been regulated.

5 The inactive taxable person is reactivated if the following conditions are met simultaneously: a) fulfills all declaratory obligations provided by law; b) does not register outstanding tax liabilities; c) the central fiscal body notes that it operates at the declared fiscal domicile. The normative act further establishes the Procedure for correcting material errors for taxpayers declared inactive / reactivated. The Official Gazette of Romania, Part I, no / published Order no. 3357/2017 approving the Procedure regarding the assignment of the right for refund / reimbursement of tax claims. The normative act approves the Procedure regarding the assignment of the right for refund / reimbursement of tax claims and the form "Notification regarding the transfer of the right of refund / reimbursement ". According to art. 28 par. (1) of the Fiscal Procedure Code, tax receivables regarding the taxpayers right to refund / reimbursement can be transferred only after they have been established by restitution decisions. Under the provisions of the procedure, the transferee has the obligation to submit, to the central fiscal body competent in managing the transferor, a notification accompanied by a true copy of the assignment agreement. The assignment takes effect from the date of notification of the tax authority. The general term for settling refund requests is 45 days from their submission. The transferor's tax receivables are refunded only after the compensation of any outstanding tax liability registered by them. Also, if the transferee registers outstanding tax obligations, the central fiscal body competent in the managing the transferor will proceed to adequate compensation from the amount to be repaid. The Official Gazette of Romania, Part I, no / published Order no. 3004/2017 regarding the approval of the Dispute Resolution Procedure provided in Art. 366 par. (2), art. 369 par. (5), art. 374 par. (2), art. 377 par. (4), art. 382 par. (2), art. 385 par. (4), art. 390 par. (2) and art. 393 par. (4) of the Law no. 227/2015 regarding the Fiscal Code. The normative act approves the Procedure for solving the excise disputes, in the following cases: - rejection of the application for authorization as a fiscal warehouse; - suspension, revocation or cancellation of the fiscal warehouse authorization; - rejection of the application for authorization of a registered consignee; - revocation of the authorization of a registered consignee; - rejection of the application for authorization of a registered consignor; - revocation of the authorization of a registered consignor; - rejection of the authorization request of an authorized importer; - revocation of the authorization of an authorized importer. The appeal shall be made in writing and shall include: a) the applicant's identification data; b) its object; c) the reasons of fact and law; d) the evidence on which it is based; e) the signature of the entitled person. Under the forfeiture sanction, the appeal shall be filed at the headquarters of the specialized structure within 30 days from the date of communication of the act. The contestation is filed at the headquarters of the specialized structure that prepares the appeal file and a point of view that will be forwarded to the qualified department for resolution. In the settlement of the appeal, the specialized directorate issues a decision that is final in the administrative appeal system, so that the specialty directorate cannot return to it, except in the case of correcting the material errors.

6 The Official Gazette of Romania, Part I, no / published Order no. 1852/2017 establishing the indexed nominal value of a meal ticket for the second semester of For the second semester of 2017, as of November, the face value of a meal voucher cannot exceed the amount of lei. The Official Gazette of Romania, Part I, no / published Order no. 3300/2017 to amend and supplement the Order of the President of the National Agency for Fiscal Administration no / 2016 for the approval of the Procedure for VAT registration upon request, according to the provisions of art. 316 par. (12) of the Law no. 227/2015 regarding the Fiscal Code, as well as for the approval of the model and content of some forms. The normative act updates the procedure for VAT registration, upon request, of taxable persons whose registration for VAT purposes has been canceled, because: - they have been declared inactive; - the associates/administrators of the taxable person or the taxable persons themselves had offenses in the criminal record; - they didn t submit any VAT return for six consecutive months or, where applicable, for two consecutive quarters; - in the VAT returns submitted for 6 consecutive months respectively for two consecutive quarters, there were no evidences of acquisitions of goods / services nor deliveries of goods / services made; - the taxable person has a high tax risk. If the causes that led to the cancellation of the VAT code have been removed, the person concerned may apply for VAT registration by submitting Form 099 "Application for Value Added Tax Registration according to Article 316 (12) of the Law No 227/2015 regarding the Fiscal Code, with subsequent amendments and supplements ". The normative act approves the new template of form 099. The Official Gazette of Romania, Part I, no / published Order no. 1887/2017 regarding Intrastat thresholds for the collection of statistical information regarding intra-eu goods trade in For 2018, the same Intrastat thresholds are maintained, namely: 900,000 lei for intra-eu shipments of goods; 900,000 lei for intra-eu imports of goods. The economic operators who, during 2017, exceeded the threshold value, separately for the two flows, will submit Intrastat statistical declarations starting January During 2018, they Intrastat statistical declarations shall be submitted by the economic operators who exceeded the value thresholds during the year, separately for the two flows, starting with the month from which they have been exceeded on a cumulative basis since the beginning of the year. The Official Gazette of Romania, Part I, no / published the Decision no. 846/2017 establishing the minimum gross salary, nationally established as per law. Starting the 1st of January 2018, the minimum gross salary, nationally established as per law is set at 1,900 lei per month. This corresponds to a full working schedule of 166,666 hours, on average, per month in 2018, representing lei / hour. The normative act stipulates that the amount of 1,900 lei doesn t include bonuses and other additions.

7 Bucharest st District, Calea Floreasca no 55, 2 nd, 4 th, 5 th floor Grand Offices Roedl & Partner Outsourcing SRL Phone: Fax: Bucharest@roedl.pro Roedl & Partner Audit SRL SCP Frăþilă,Rodl & Partner SCA Phone.: Fax: Bucharest@roedl.pro Anca Sucală Partner Head of Audit, BPO and Consultancy anca.sucala@roedl.pro Phone: Fax: Bucharest@roedl.pro Cluj-Napoca Nicolae Titulescu Blvd, no 4, 1st floor Phone: Mobil: Cluj@roedl.pro Bogdan Frăþilă Partner Head of Legal bogdan.fratila@roedl.pro Timisoara Revolutiei Blvd, no 20, 1st floor, apt.2 Phone: Fax: Timisoara@roedl.pro Sibiu Scoala de Inot Street, no 22, 1st floor Phone: sibiu@roedl.pro Luciana Hofner Senior Associate Consultancy Department luciana.hofner@roedl.pro

8 Tax Alert is a selection of legislative news with informative purposes only. For additional questions regarding the presented problems, please do not hesitate to contact us. If you want to subscribe to the Rödl & Partner free newsletters, please send us an to alerts.ro@roedl.pro specifying your name, position and company name. If you no longer wish to receive our newsletters, you can unsubscribe by sending us an at alerts.ro@roedl.pro. Each and every person counts to the Castellers and to us Human towers symbolize in a unique way the Rödl & Partner corporate culture. They personify our philosophy of solidarity, balance, courage and team spirit. They stand for the growth that is based on own resources, the growth which has made Rödl & Partner the company we are today. Força, Equilibri, Valor i Seny (strength, equilibrium, value and common sense) is the Catalan motto of all Castellers, describing their fundamental values very accurately. It is to our liking and also reflects our mentality. Therefore Rödl & Partner embarked on a collaborative journey with the representatives of this longstanding tradition of human towers Castellers de Barcelona in May 2011 The association from Barcelona stands, among many other things, for this intangible cultural heritage.