I. Order of the President of the National Agency for Employment no. 389/2020


In the Official Gazette no. 351 of April 30, 2020, the amendment regarding the appendix to Order no. 346/2020 on the approval of the template of the affidavit for the application of the provisions of Law no. 19/2020 on granting days off to parents for the supervision of children, in case of temporary closure of schools, was published.


The changes do not concern the requested information but are relted to the form of the affidavit. Thus, the new template of teh affidavit will be sent by employers to the county employment agencies (AJOFM) starting with the date of publication of the said amendment.


II. Government Decision no. 340 of 30 April 2020 amending and completing the Methodological Norms in relation to VAT aspects


In the Official Gazette no. 364 of 06.05.2020, several amendments were published regarding the Methodological Norms for the application of law no. 227/2015 regarding the Fiscal Code approved by H.G. no. 1/2016.


Through these amendments the criteria for the assessment of the fiscal risk upon registration/re-registration for VAT purposes are transposed in the Methodological Norms (previously existing in Order no. 2.856/2017). No substance changes were made.


Transitory provisions have also been introduced. Therefore, it is specified that the applications for VAT registration/re-registration will be processed according to the legislation in force at the date when the request was submitted.


In addition, the following amendments and completions have been made:


  • semi-precious stones fall under the special regime for second-hand goods;
  • harmonization of the provisions of the Methodological Norms concerning objects containing precious metals or precious stones with the provisions of the EU VAT Directive for the purpose of defining the elements to be taken into consideration when determining whether an object containing precious metals or precious stones has a function other than the one inherent in the materials of which it is composed, if it has retained this functionality and if it can be reused, in the same condition or after repairs.

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