FiNNEWS Legislative, no. 12, 2017
- Wednesday, 6 December 2017
- VAT refund procedure for non-UE persons
- ”Report for each separate country” form
- Minimum gross basic salary guaranteed at national level
- Change of rules for cash registers
- Procedure for return of taxes, customs duties and other taxes paid by the Government of the United States of America, its personnel, contractors and contractors’ staff
- Changes in the procedure of inactivity and reactivation of taxpayers
- Electronic access to the tax file
VAT refund procedure for non-EU persons
The Order of the President of the National Agency for Tax Administration (OPANAF) no. 3159/20171 (published in the Official Gazette, Part I, no. 892/2017) is issued to comply with the provisions of art. 302 para. (1) letter b) of the Tax Code, the non-registered taxable person who is not obliged to register for VAT purposes in Romania, not established on the territory of the European Union, may request the refund of VAT related to imports and acquisitions of goods/services performed in Romania, if, according to the laws of the country where he/she is established, a taxable person established in Romania had the same right of refund in terms of VAT or other similar taxes / duties applied in that country.
The VAT is refunded by Romania if the respective person meets the following conditions:
a) during the refund period he/she has not had in Romania the headquarters of his/her economic activity from where he/she would have carried out economic operations;
b) during the refund period he/she has not delivered goods and has not performed services deemed to be delivered /performed on the territory of Romania, with certain exceptions (e.g. electronic services).
In order to benefit from the refund, the taxable person must appoint a tax representative who will take the steps for the tax registration of the non-EU person. The registration code assigned to the representative will be used only within the VAT refund procedure. After the registration, the representative will submit the Refund Request (313) in electronic format, to which he/she will attach the supporting documents (invoices, import documents, etc.).
After analyzing all the conditions the tax authority will issue the refund decision.
”Report for each separate country” form
According to art. 291 ^ 3 of the Tax Procedure Code, an ultimate parent company of a group of multinational enterprises which has its tax residence in Romania is obliged to submit a report for each separate country for each tax reporting year within 12 months from the last day of the tax reporting year of the group of multinational enterprises.
The template and the contents of the report which must be submitted in electronic format (PDF) to the competent tax authority within 12 months from the last day of the tax reporting year of the group of multinational enterprises are approved by OPANAF 3049/20172 (published in the Official Gazette, Part I, no. 894/2017).
The minimum gross basic salary guaranteed at national level
By Decision no. 8463 29 November 2017 (published in the Official Gazette, Part I, no. 950/2017) the minimum national gross basic salary guaranteed for payment is established to Lei 1,900 for a full working programme of 166,666 hours, on average, per month in 2018, representing Lei 11.40/hour, starting from 1 January 2018.
Currently, the minimum gross salary at national level is of Lei 1,450.
The establishment of the basic salary below the level of the salary stipulated constitutes an offence and it is sanctioned by a fine from Lei 300 to Lei 2,000 for each individual employment contract where the minimum salary is established below the salary mentioned in this decision to the extent that the deed does not constitute an offence under the law.
Change of rules for cash registers
The Decision no. 8044 of 8 November 2017 (published in the Official Gazette, Part I, no. 907/2017) amends the application rules concerning the obligation to use the electronic tax cash registers (AMEF) and introduces new requirements for these and new elements in the fiscal receipt, which will become mandatory since 2018.
The most important changes are the following:
• The electronic tax cash registers must contain their own tax module by which they control the operations specific to the taxation activity and a communication module which can ensure the connection to an IT system for monitoring and surveillance by the National Authority for Tax Administration (ANAF);
• The validity term of the authorization for the distribution of cash registers increased from 3 to 5 years;
• The fiscal receipt will have as mandatory elements the registration code for VAT purposes of the beneficiary, the unit of measurement and the payment method;
• The daily closure tax report will record the number and the total amount resulting from the reduction, increase, cancellation operations made during the printing of the fiscal receipts, the amounts for change and the amounts resulted for each type of payment means used by the cash register, except for the taxi activity.
The implementation of the National Registry of electronic tax cash registers creates the premises for debureaucratization of the procedures carried out in connection with the cash registers (taxation, sealing, change of fiscal memory or of electronic journal, repairs) and their registration will be made electronically.
The procedure for the return of taxes, customs duties and other taxes paid by the Government of the United States of America, its personnel, contractors and contractors’
The procedure for the return of taxes, customs duties and other taxes paid by the Government of the United States of America, its personnel, contractors and contractors’ staff is approved by Order no. 31995 of 3 November 2017 (published in the Official Gazette, Part I, no. 884/2017). The persons who may request the return of the taxes, customs duties and other taxes paid by them for equipment, supplies, materials, technology and other services set forth in the agreement signed between the two countries are:
• The Government of the United States of America;
• The personnel of the US Government;
• The contractors;
• The contractors’ staff.
The VAT refund is made within 45 days from the request submission date and the decision is issued after checking the file submitted.
Changes in the procedure of inactivity and reactivation of taxpayers
The Order 32896 of 16 November 2017 (published in the Official Gazette, Part I, no. 929/2017) brings changes to the procedure for declaring a taxpayer’s inactivity. According to the provisions of the Tax Procedure Code, the taxpayer is declared inactive if he/she is in one of the situations below:
• During a calendar semester, he/she fails to fulfill any mandatory reporting stipulated by law;
• Avoids the controls made by the central tax authority by declaring tax domicile identification data which do not allow the tax authority to identify him/her;
• The central tax authority finds that he/she does not carry out the activity at the tax domicile declared;
• Temporary inactivity registered with the Trade Registry;
• The duration of the company’s activity has expired;
• The company no longer has statutory bodies;
• The duration of ownership of the space with registered office destination has expired.
The taxpayer declared inactive is reactivated if he/she cumulatively meets the following conditions:
• fulfills the declarative statements stipulated by law;
• does not register outstanding tax liabilities;
• the central tax authority finds that he/she carries out the activity at the tax domicile declared.
The changes made to this order refer to:
• Inclusion in the contents of the procedures for declaring the inactivity of the flows concerning the declaration of inactive taxpayers, the correction of material errors and reactivation of the taxpayers declared inactive by the authorities with enforcement duties;
• Update of the procedure concerning the reactivation of the taxpayers declared inactive, as well as of the forms used to reactivate the taxpayers declared inactive, according to the new legal provisions brought to the Tax Procedure Code by GEO 84/2016.
Electronic access to the tax file
The procedure of electronic access to the information in the tax file by submission of D152 – Request for utilization of a qualified digital certificate is repealed by Order 33127 of 20 November 2017 (published in the Official Gazette, Part I, no. 926/2017).
The access to the tax file is made according to the provisions of the Order of Public Finance Minister 660/2017 concerning the approval of the Procedure for communication by remote transmission electronic means between the Ministry of Public Finance / central tax authority and natural persons, legal persons and other entities without legal personality. Thus, the communication by remote transmission electronic means is made through the « Virtual private space » service offered by the ANAF portal (www.anaf.ro).