Tax Newsflash

Changes to the Norms 1 to the Fiscal Code

Government Decision no. 84 of 6 March 2013 to amend the Norms to the Fiscal Code (the Decision) has been published in the Official Journal of Romania (no. 136 of 14 March 2013), and took effect on its date of publication.

Issue 286

Modificri ale Normelor de aplicare a Codului Fiscal

Hotrrea Guvernului nr. 84 din data de 6 martie 2013, pentru modificarea i completarea Normelor de aplicare a Codului Fiscal (Hotrrea) a fost publicat n Monitorul Oficial al Romniei nr. 136 din 14 martie 2013, prevederile acesteia intrnd n vigoare la data publicrii. Modificri ample au fost aduse Normelor, ca urmare a modificrilor aduse Codului Fiscal de Ordonana Guvernului nr. 8 din 23 ianuarie 2013. V prezentm n continuare principalele prevederi ale Hotrrii.

Extensive amendments have been made to the Norms, as a result of the amendments to the Fiscal Code made by Government Ordinance no. 8 of 23 January 2013. We list below the most important provisions of the Decision.

Corporate income tax

The Decision clarifies that revenues and expenses resulting from evaluation of debentures in accordance with the applicable accounting rules are also taken into consideration for corporate income tax purposes. Previously, the relevant provisions only applied to participation titles. The Fiscal Register kept electronically must comply with the general provisions of the Accounting Law (no. 82/1991), as republished and further amended, in relation to automatic data processing electronic systems.

Impozitul pe profit

Hotrrea clarific faptul c veniturile i cheltuielile rezultate din evaluarea obligaiunilor, efectuat potrivit reglementrilor contabile aplicabile, sunt de asemenea luate n calcul la determinarea profitului impozabil. Anterior, aceste prevederi fceau referire doar la titlurile de participare. Registrul de eviden fiscal inut n form electronic trebuie s respecte dispoziiile Legii contabilitii nr.82/1991, republicat, cu modificrile i completrile ulterioare, referitoare la utilizarea sistemelor informatice de prelucrare automat a datelor. Dei n Norme nu se mai face referire la formatul pe care trebuie s-l respecte registrul de eviden fiscal n form scris (n cazul n care contribuabilii opteaz pentru aceast form), menionm c acest aspect este prevzut de Ordinul Ministrului Finanelor Publice nr. 870/2005, care este nc n vigoare.

Although the Norms no longer provide for formal conditions to be complied with by the Fiscal Register kept in hard copy (if taxpayers opt for this format), these conditions are regulated by Order no. 870/2005 of the Ministry of Public Finance, which is still in force.

Clarifications and examples have been introduced with regard to the tax treatment of assets as a result of the conversion from the fair value model to the cost model, by taxpayers which apply accounting regulations based on International Financial Reporting Standards (IFRS).

Sunt aduse clarificri i exemple cu privire la retratarea mijloacelor fixe amortizabile, ca urmare a trecerii de la modelul reevalurii la modelul bazat pe cost, de ctre contribuabilii care aplic reglementrile contabile conforme cu Standardele Internaionale de Raportare Financiar (IFRS).

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Entertainment expenses (protocol), which are subject to a deductibility limitation, also include expenses for output Value Added Tax related to gifts offered by the taxpayer, exceeding 100 lei (in correlation with the new VAT rules introduced by GO 8/2013 on entertainment expenses).

Cheltuielile de protocol, supuse deductibilitii limitate, includ i cheltuielile cu taxa pe valoarea adugat colectat, pentru cadourile oferite de contribuabil, cu valoare egal sau mai mare de 100 lei (corelare cu modificrile aduse de OG 8/2013 cu privire la tratamentul cheltuielilor de protocol din perspectiva TVA). n cazul unei operaiuni de desprindere a unei pri din patrimoniu transferat ca ntreg, pierderea fiscal va putea fi preluat de ctre contribuabilul beneficiar doar n condiiile n care partea de patrimoniu transferat reprezint o ramur de activitate independent. n caz contrar, pierderea fiscal va putea fi recuperat doar de ctre contribuabilul cedent. Sunt aduse clarificri cu privire la modalitatea de recuperare a pierderilor fiscale n cazul contribuabililor care, ncepnd cu data de 1 februarie 2013 aplic sistemul de impunere pe veniturile microntreprinderilor. OG 8/2013 prevedea c, n cazul veniturilor obinute de o persoan juridic strin din transferul de proprieti imobiliare situate n Romnia sau de titluri de participare la o persoan juridic romn, obligaia de a calcula, reine, declara i vira impozitul pe profit revine cumprtorului atunci cnd cumprtorul este o persoan juridic romn sau o persoan juridic strin care are un sediu permanent n Romnia, urmnd ca persoana juridic strin s declare i s plteasc impozit pe profit anual. Normele prevd c, n aceast situaie, impozitul pe profit va fi declarat i pltit de ctre pltitorul de venit n numele persoanei juridice strine, iar persoana juridic strin va declara i plti impozit pe profit anual, avnd posibilitatea de a cumula impozitul pe profit astfel reinut i pltit de ctre cumprtor cu impozitul pe profit declarat i pltit de persoana juridic strin n nume propriu n legtur cu alte tranzacii impozabile n Romnia, potrivit art. 30 alin. (3) din Codul Fiscal.

In the case of a partial spin-off by way of transferring a line of business / activity, tax losses can be taken over and used by the receiving taxpayer only provided that the part of the activity which is transferred qualifies as an independent line of business. Otherwise, the tax losses can be used only by the transferring taxpayer.

Clarifications have been made with regard to the tax loss recovery in the case of taxpayers which apply the microenterprises taxation system starting from 1 February 2013.

GO no. 8/2013 states that, when a non-resident legal entity derives income from the transfer of immovable property situated in Romania or participation shares in a Romanian company, the buyer is required to calculate, withhold, declare and pay the related corporate income tax, if the buyer is a Romanian legal entity or a foreign legal entity with a permanent establishment in Romania and the non-resident legal entity will subsequently declare and pay annual corporate income tax. The Norms state that, in this case, the corporate income tax will be declared and paid by the income payer on behalf of the non-resident entity and the non-resident entity will declare and pay annual corporate income tax, with the possibility to consolidate the corporate tax withheld and paid by the income payer with the corporate tax declared and paid by the non-resident entity itself in relation to other transactions which are taxable in Romania in accordance with article 30, paragraph (3) of the Fiscal Code.

Personal income tax

The Norms confirm that any allowance and other similar payments, received by employees during delegation and secondment to another location within Romania or abroad, for business purposes, which exceeds 2.5 times the amount set by government decision for staff working in public institutions will be taxed starting from 1 February 2013.

Impozitul pe venit

Normele confirm faptul c impozitarea prii din indemnizaii i alte sume de aceeai natur, primite de angajai pe perioada delegrii i detarii n alt localitate, n ar i n strintate, n interesul serviciului, care depete 2,5 ori nivelul legal stabilit prin hotrre a Guvernului pentru personalul din instituiile publice se aplic ncepnd cu data de 1 februarie 2013.

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The Norms clarify the circumstances in which a Romanian resident employer is not required to calculate, withhold and transfer income tax on employment income received by Romanian resident individuals for activities carried out in a foreign country. The main conditions are the existence of a convention for the avoidance of double taxation with the foreign country, the presence of the individual in the other country for a period which exceeds the period specified in the convention, or for the employment income to be paid by a permanent establishment of the Romanian employer in the other state.

Normele clarific n ce situaii angajatorul rezident n Romnia nu are obligaia calculrii, reinerii i virrii impozitului pe venitul din salarii primit de persoane fizice rezidente n Romnia pentru activiti desfurate ntr -un stat strin. n principal, condiiile ce trebuie ndeplinite se refer la existena unei convenii de evitare a dublei impuneri cu cellalt stat, persoana fizic s fie prezent n acel stat pentru o perioad care depete perioada prevzut n convenia de evitare a dublei impuneri, sau salariile sale s fie suportate de un sediu permanent al angajatorului romn n cellalt stat.

Compulsory social contributions

Any allowance and other similar payments, received by employees during delegation and secondment to another location within Romania or abroad, for business purposes, which exceeds 2.5 times the amount set by government decision for staff working in public institutions is assimilated to employment income and is included in the taxable base for the calculation of social security contributions. The monthly base for the calculation of health insurance contributions is rounded up to the level of the gross national minimum wage for individuals who receive taxable income from self-employment activities, farming, forestry, fishing activities, as well as from unincorporated associations if their monthly income falls below this level.

Contribuii sociale obligatorii

Indemnizaiile, precum i orice alte sume de aceeai natur, primite pe perioada delegrii i detarii n alt localitate, n ar i n strintate, n interesul serviciului, partea care depete limita de 2,5 ori nivelul stabilit prin hotrre a Guvernului pentru personalul din instituiile publice, reprezint venit asimilat salariilor i se cuprinde n baza de calcul al contribuiilor sociale individuale.

Baza lunar de calcul al contribuiei de asigurri sociale de sntate este ntregit la nivelul unui salariu de baz minim brut pe ar, pentru persoanele care obin venituri impozabile din activiti independente, activiti agricole, silvicultur, piscicultur, precum i din asocieri fr personalitate juridic dac au realizat un venit lunar sub acest nivel.

Tax on micro-enterprises

Taxpayers who cease temporary inactivity during the year will pay tax on micro-enterprises starting from the quarter in which the temporary inactivity ceases.

Impozitul pe veniturile microntreprinderilor

Contribuabilii pentru care perioada de inactivitate temporar nceteaz n cursul anului, vor aplica impozitul pe veniturile microntreprinderilor ncepnd cu trimestrul n care nceteaz perioada de inactivitate temporar. Persoanele juridice romne nou-nfiinate n perioada 1 ianuarie-31 ianuarie 2013 inclusiv, care nu au optat pentru sistemul de impunere pe veniturile microntreprinderilor pn la 31 ianuarie 2013, nu sunt obligate s aplice acest sistem ncepnd cu 1 februarie 2013, urmnd s-l aplice ncepnd cu anul 2014, dac toate condiiile sunt ndeplinite la 31 decembrie 2013.

Romanian legal entities established during the period 1 January 31 January 2013 inclusive, which did not opt for the micro-enterprise taxation system before 31 January, will not be required to pay tax on micro-enterprises starting 1 February 2013. The system will be applied by these taxpayers starting 1 January 2014 if all the conditions for qualifying as a micro-enterprise are met as at 31 December 2013. Also, taxpayers recording revenues between EUR 65,000 and EUR 100,000 as at 31 December 2012 and which requested by 31 January 2013 not to apply the tax on micro-enterprises for 2013, will not be subject to this tax starting 1 February 2013.

Totodat, contribuabilii care la data 31 decembrie 2012 au realizat venituri intre 65.000 euro 100.000 euro i care au solicitat ieirea din sistemul de impunere pe veniturile microntreprinderilor pn la data de 31 ianuarie 2013 nu vor mai aplica acest sistem ncepnd cu 1 februarie 2013.

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Withholding tax on income derived by nonresidents from Romania

Income derived from services rendered outside Romania subject to tax in Romania starting 1 February 2013 in accordance with GO 8/2013 is limited to: management services, consultancy in any field of activity, marketing services, technical assistance services, research and design services in any field of activity, advertising services irrespective of the form in which they are realized, as well as services rendered by lawyers, engineers, architects, notaries, accountants and auditors. Also, according to the provisions of the Norms, the 50% tax rate introduced by GO 8/2013 as of 1 February 2013 will apply for income paid in a state with which Romania has not concluded a treaty for the exchange of information, irrespective of whether or not the beneficiary of such income is a resident of a country with which Romania has concluded a treaty for the exchange of information. The treaties for the exchange of information concluded by Romania with other states are defined as the bilateral/multilateral agreements/conventions which are relevant from a fiscal point of view. The list of these agreements/conventions will be published on the Ministry of Finance website and will be updated periodically.

Impozitul pe veniturile obinute din Romnia de nerezideni

Veniturile din servicii prestate n afara Romniei, supuse impozitrii n Romnia ncepnd cu 1 februarie 2013 potrivit OG 8/2013, se limiteaz la: servicii de management, servicii de consultan n orice domeniu, servicii de marketing, servicii de asisten tehnic, servicii de cercetare i proiectare n orice domeniu, servicii de reclam i publicitate indiferent de forma n care sunt realizate i servicii prestate de avocai, ingineri, arhiteci, notari, contabili, auditori. De asemenea, potrivit Normelor, cota de impozit de 50%, introdus ncepnd cu data de 1 februarie 2013 prin OG 8/2013 se aplic pentru veniturile pltite ntr-un stat cu care Romnia nu are ncheiat un instrument juridic n baza cruia s se realizeze schimbul de informaii, indiferent dac rezidena persoanei beneficiare a acestor venituri este ntr-un stat cu care Romnia are ncheiat convenie pentru evitarea dublei impuneri sau nu. Instrumentele juridice ncheiate de Romnia n baza crora se realizeaz schimbul de informaii sunt definite ca fiind acordurile/conveniile bilaterale/multilaterale n baza crora Romnia poate realiza un schimb de informaii care este relevant n scopuri fiscale. Lista acestor acorduri/convenii se public pe site-ul Ministerului Finanelor Publice i se va actualiza periodic. Normele prevd acum i c originalul certificatului de reziden fiscal necesar pentru aplicarea conveniilor de evitare a dublei impuneri ncheiate de Romnia, respectiv pentru aplicarea legislaiei Uniunii Europene, dup caz, poate fi reprezentat de formatul electronic sau online, n situaia n care autoritatea competent strin emite certificatul de reziden fiscal n acest format. Dei termenul pentru depunerea declaraiei informative privind impozitul reinut i pltit, aferent anului 2012, a fost 28 februarie 2013, Hotrrea prevede c formularul poate fi completat i cu datele de identificare ale beneficiarului de venit nerezident, n cazul n care nerezidentului nu i-a fost atribuit un cod de identificare fiscal de ctre autoritile fiscale din Romnia.

The Norms now state that, for the application of double taxation avoidance treaties concluded between Romania and another state or of European Union tax legislation, an electronic or online version of the non-residents fiscal residence certificate will be considered as original if the non-resident tax authority issues the certificate in this format. Although the deadline for submitting the informative statement for 2012 on withholding tax was 28 February 2013, the Decision now states that the relevant form can be filled in with identification data of non-resident beneficiaries of income, if the non-resident has not obtained a tax identification number from the Romanian tax authorities.

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Value Added Tax

To identify the place of supply for restaurant and catering services which are physically carried out on board ships, planes or trains during a part of a passenger transport service within the European Union, a single section of a journey should be considered, if only one means of transport is used and even if stopovers occur inside the Community, and will not be considered a single section of a journey if stopovers occur outside the Community, as previously provided.

Taxa pe valoarea adugat

n scopul stabilirii locului prestrii serviciilor de restaurant i catering furnizate efectiv la bordul navelor, al aeronavelor sau al trenurilor n timpul unei pri a unei operaiuni de transport de cltori efectuat n Comunitate pentru care se folosete un singur mijloc de transport, se consider c se efectueaz o singur parte de transport de cltori n interiorul Comunitii chiar i atunci cnd exist opriri n interiorul Comunitii, i nu atunci cnd exist i opriri n exteriorul Comunitii dup cum era prevzut anterior. n cazul ncasrii n numerar a contravalorii facturilor pentru livrri de bunuri / prestri de servicii, de ctre o persoan impozabil nregistrat n scopuri de TVA care aplic sistemul TVA la ncasare de la beneficiari persoane juridice, persoane fizice nregistrate n scopuri de TVA, persoane fizice autorizate, liber profesioniti i asocieri fr personalitate juridic, pn n ziua emiterii facturii, inclusiv, aceste sume sunt excluse de la aplicarea sistemului TVA la ncasare. Valoarea de pia a bunurilor livrate / serviciilor prestate pentru care pot fi stabilite livrri de bunuri / prestri de servicii comparabile, se determin prin metoda comparrii preurilor, metoda cost-plus, metoda preului de revnzare, orice alt metod recunoscut n liniile directoare privind preurile de transfer emise de Organizaia pentru Cooperare i Dezvoltare Economic. n cazul achiziiilor de bunuri / servicii realizate pentru care se aplic sistemul TVA la ncasare, pentru care intervin situaii care necesit ajustarea bazei impozabile (e.g. reduceri de pre) dup cea de-a 90-a zi de la data emiterii facturii sau, dup caz, de la data termenului-limit pentru emiterea acesteia, cumprtorul are obligaia de a ajusta mai nti TVA neexigibil aferent achiziiilor efectuate de la furnizorul / prestatorul respectiv i, doar dup ce toate aceste sume au fost ajustate, va ajuta TVA deductibil.

Payments in cash for supplies of goods / services received by a taxable person registered for VAT purposes and applying the VAT cash accounting system, from legal entities, individuals registered for VAT purposes, freelancers and associations without legal status, no later than the date of issuance of the related invoice, do not fall within the scope of the VAT cash accounting system.

The market value of goods / services supplied, for which similar supplies can be identified, can be assessed using the price comparison method, the cost plus method, the resale price method or any other method recognized in the transfer pricing guidelines issued by the Organization for Economic Cooperation and Development.

In the case of purchases of goods / services for which the VAT cash accounting system is applied, for which events that require the adjustment of the taxable amount (e.g. th discounts) occur after the 90 day after the date the invoice is issued or should have been issued, the beneficiary should first settle the non-chargeable VAT amount related to the purchases from the relevant supplier, and, only after all the non-chargeable VAT amounts have been adjusted, should the beneficiary settle the chargeable VAT amount. The ECJ decision in the case C-257/11 Gran via Moineti has been implemented into the Fiscal Code. Therefore, taxable persons that purchase land together with buildings erected on their surface which are intended to be demolished, have the right to deduct the related VAT, including the VAT amount related to the cost of demolishing the buildings, if sufficient proof exists that the land surface on which the buildings were erected will continue to be used for carrying out taxable operations.

A fost transpus decizia emis n cazul C-257/11 Gran via Moineti, astfel c, persoanele impozabile care achiziioneaz teren mpreun cu construcii edificate pe acesta care urmeaz a fi demolate, au dreptul s deduc TVA aferent, inclusiv TVA legat de costul pentru demolarea construciilor, dac exist dovada inteniei c suprafaa de teren pe care au fost edificate cldirile va fi utilizat n continuare n scopul operaiunilor sale taxabile.

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The VAT deduction right related to purchases of goods / services (including fuel) for which fiscal receipts have been issued can be exercised if the fiscal receipts, containing all the elements of a simplified invoice, mention the VAT registration number of the beneficiary using the electronic cash register.

Dreptul de deducere a TVA aferente achiziiilor de bunuri / servicii (inclusiv combustibil) pentru care sunt emise bonuri fiscale, poate fi exercitat doar dac bonurile, ce conin toate elementele unei facturi simplificate, menioneaz cu ajutorul aparatului de marcat electronic numrul de nregistrare n scopuri de TVA al beneficiarului. Bunurile mobile corporale, inclusiv bunurile de capital, obiect al contractelor de leasing financiar care au fost reziliate, nereturnate de ctre utilizator n termenul prevzut n contract, nu sunt considerate a fi lips n gestiunea locatorului i, astfel, acesta nu are obligaia ajustrii TVA deduse, dac se face dovada c a iniiat i a efectuat demersuri pentru recuperarea bunurilor. Anularea nregistrrii n scopuri de TVA pentru persoane impozabile stabilite n Romnia este considerat valabil la data ncetrii activitii economice. n cazul persoanelor impozabile stabilite n afara Romniei, anularea nregistrrii n scopuri de TVA este considerat valabil ncepnd cu prima zi a lunii urmtoare celei n care se depune declaraia de ncetare a activitii economice. Facturile cu TVA neexigibil integral sau parial pentru care s-a depit termenul de prescripie, i care nu se mai achit, nu vor mai fi preluate n jurnalele de cumprri folosite de ctre persoanele impozabile care aplic sistemul TVA la ncasare sau de ctre persoanele impozabile care achiziioneaz bunuri / servicii de la astfel de persoane. Persoanele impozabile nregistrate / nenregistrate n scopuri de TVA nu sunt obligate s depun declaraiile 392 A / 392 B dac acestea nu au desfurat operaiuni pentru care se ntocmete declaraia n anul de referin. De asemenea, o persoan impozabil este considerat nregistrat n scopuri de TVA, n sensul notificrii de mai sus, dac la data de 31 decembrie al anului de referin este nregistrat n scopuri de TVA.

Tangible goods, including capital goods, which are the object of financial leasing contracts which have been terminated, that were not returned by the lessee within the deadline specified in the contracts, are not considered to be missing from the lessors inventory and, consequently, the lessor is not required to adjust the VAT deducted if sufficient proof exists that it tried to recover the goods. The VAT de-registration of taxable persons established in Romania is to be considered valid at the date when the taxable person ceases its economic activity. For taxable persons established outside Romania, the VAT deregistration will be considered valid starting from the first day of the month following that when the declaration of cessation of economic activity has been submitted. Invoices with full or partial non-chargeable VAT for which the limitation period has been exceeded and which will no longer be paid, will be excluded from the purchase ledgers used by taxable persons applying the VAT cash accounting system or by taxable persons acquiring goods / services from such persons.

Taxable persons registered / not registered for VAT purposes are not required to submit Form 392A / 392B if they have not carried out any operations subject to the notifications during the relevant year. Also, for the purpose of the notification, a taxable person is considered registered for VAT purposes if, as at 31 December of the calendar year subject to the notification, it is registered for VAT purposes.

Excise duties

The refund of excise duties paid for coffee that has been withdrawn from the market to be destroyed due to age, becoming inappropriate for consumption or not meeting commercial conditions, may be requested by operators that paid the related excise duties. The local customs authority must be notified at least two days prior to withdrawal from the market and the destruction of the products must be carried out under the supervision of the local customs authority.

Accize

Restituirea accizelor pltite pentru sortimente de cafea retrase de pe pia n vederea distrugerii, pe motivul vechimii, strii improprii consumului acestora sau nendeplinirii condiiilor de comercializare, poate fi solicitat de ctre operatorii economici care au pltit accizele respective. Retragerea produselor trebuie notificat autoritii vamale teritoriale cu cel puin dou zile naintea efecturii acesteia, iar distrugerea produselor trebuie realizat sub supravegherea autoritii vamale teritoriale.

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Economic operators purchasing energy products falling under the Combined Nomenclature codes: NC 3811 11 10, 3811 11 90, 3811 19 00, 3811 90 00, that are not intended to be used, sold or used as motor fuel or for heating purposes, are not required to obtain an end-user authorization. They must notify the local customs authority upon performing such acquisitions, unless these products are acquired from the EU or imported from outside the EU by those economic operators.

Operatorii economici care achiziioneaz produse energetice cu urmtoarele coduri din Nomenclatura Combinat: NC 3811 11 10, 3811 11 90, 3811 19 00, 3811 90 00, care nu sunt destinate a fi utilizate, puse n vnzare sau utilizate drept combustibil pentru motor sau pentru nclzire, nu sunt obligai s obin autorizaie de utilizator final. Acetia trebuie s notifice autoritile vamale teritoriale n cazul n care fac astfel de achiziii, cu excepia cazului n care aceste produse provin din achiziii intracomunitare sau importuri proprii. O nou condiie a fost introdus pentru obinerea autorizaiei de utilizator final n vederea scutirii de la plata accizelor pentru produse energetice i energie electric, i anume, solicitantul s nu aib obligaii fiscale restante la bugetul general consolidat, de natura celor administrate de ctre Agenia Naional de Administrare Fiscal. De asemenea, dac un operator economic care deine autorizaie de utilizator final nregistreaz obligaii fiscale restante mai vechi de 30 de zile fa de termenul legal de plat, autoritile vamale teritoriale i pot revoca autorizaia. Situaia privind achiziia i utilizarea produselor energetice i situaia privind achiziia i utilizarea alcoolului etilic i a produselor alcoolice vor fi depuse online de ctre operatorii economici care dein autorizaii de utilizator final. De asemenea, destinatarii nregistrai i reprezentanii fiscali vor depune online situaia centralizatoare a achiziiilor i livrrilor de produse de produse accizabile. Termenele de depunere nu au fost modificate (i.e. 15 a lunii urmtoare celei pentru care se face raportarea, respectiv, 15 a lunii urmtoare trimestrului pentru care se face raportarea, pentru produse energetice). Destinatarii nregistrai care primesc produse accizabile ocazional sunt obligai s constituie garanii n sum de 100% din valoarea accizelor aferente oricrei deplasri de produse accizabile n regim suspensiv de accize. Garania pentru bere i buturi fermentate, altele dect bere i vinuri, se va stabili/actualiza astfel nct s in seama de cotele de acciz prevzute n Anexele nr. 1 i 2 ale titlului VII din Codul Fiscal. n cazul scutirii indirecte de la plata accizelor pentru alcool etilic i alte produse alcoolice, utilizatorul va beneficia de scutire de la plata accizelor chiar i atunci cnd aprovizionarea este efectuat de la un destinatar nregistrat.

A new requirement for obtaining the end user authorization has been introduced to apply the exemptions from excise duties for energy products and electricity. More precisely, the applicant is required to have no outstanding tax liabilities to the consolidated state budget such as those managed by the National Tax Administration Agency. Also, if an economic operator holding an end user authorization has outstanding tax liabilities which are more than 30 days beyond their legal payment deadline, the local customs authority can revoke its end user authorization. The statement on purchases and use of energy products and the statement on purchases and use of alcohol and alcoholic products should be submitted online by operators possessing end-user agreements. Also, registered consignees and fiscal representatives should submit the statement on purchases and supplies of excisable products online. There have been no changes to the submission deadlines (i.e. 15th of the month following that to which the statement refers and 15th of the month following the quarter to which the statement refers, for energy products). Registered consignees that receive excisable products occasionally are required to set guarantees representing 100% of the excise duty value of any excisable product movement under an excise suspensive regime. The guarantee for beer and fermented beverages, other than beer and wines, will be determined taking into account the excise rates provided in Appendices 1 and 2 of Title VII of the Fiscal Code. In the case of indirect exemption from excise duties for alcohol and other alcoholic products, the user may benefit from exemption from excise duties even if the supply is performed from a registered consignee.

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Taxable persons that release beer and fermented beverages for consumption, other than beer and wines, for which additional excise duty mentioned in Appendix 2 is not applicable, must hold statements / quality certificates issued by the manufacturer attesting this fact.

Persoanele care elibereaz pentru consum bere i buturi fermentate, altele dect bere i vinuri, pentru care nu se aplic acciza suplimentar precizat la Anexa 2 din Codul Fiscal, trebuie s dein declaraii / certificate de calitate emise de ctre productor prin care s confirme acest fapt.

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