As a result of the measures for digitization and simplification of tax reporting, the National Agency for Fiscal Administration published on the site information on the fact that starting with January 20, 2021, it provides taxpayers with an application to complete the electronic form 094 “Declaration on turnover in the case of taxable persons for whom the tax period is the calendar quarter and who have not made intra-Community acquisitions of goods in the previous year“. The form is submitted until January 25, 2021, by the taxable persons registered for VAT purposes according to art. 316 of Law 227/2015, which used the quarter as a fiscal period in the previous year, and which did not exceed the ceiling of 100,000 euros and did not make intra-Community acquisitions of goods, as well as by taxable persons registered for VAT purposes, according to art. . 316 of the Fiscal Code, in the situation provided in art. 322 para. (8) Section II of the Fiscal Code, respectively the taxable persons returning to the calendar quarter as fiscal period, because in the previous year / previous years they used the month as fiscal period, but they did not make intra-community acquisitions of goods and did not exceed the ceiling of 100,000 euros.
Taxable persons requesting the removal from the register of persons registered for VAT purposes according to art. 316, in order to apply the special exemption regime provided in art. 310.
Also, the National Agency for Fiscal Administration communicates the approval and transmission for publication in the Official Gazette of the Order of the President of the National Agency for Fiscal Administration no. 51/2021, for amending and completing form 100 “Declaration on payment obligations to the state budget” with entry in force starting with the fiscal obligations that have the legal term of declaration January 25, 2021, inclusive, and of form 710 “Amending declaration”, in order to harmonize with the amendments to the Fiscal Code by Law no.153 / 2020 for amending and supplementing Law no.227 / 2015 on the Fiscal Code, as well as for the completion of Law no.170 / 2016 on the tax specific to certain activities, Law No. 262/2020 on amending and supplementing Law no.227 / 2015 on the Fiscal Code, as well as by Law no. 296 / 2020 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, by including in the two forms some dedicated lines the declaration by the taxpayers paying income tax to the micro-enterprise of:
-sponsorships and scholarships granted to students enrolled in vocational-dual education in accordance with the provisions of art.25 paragraph (4) letter c) of Law no.1 / 2011, with subsequent amendments and completions,
-costs of purchasing the electronic fiscal cash registers put into operation.