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Intra-Community trade in goods – new VAT regulations (1)

OpANAF no. 1019 of 2021 for the approval of the Norms regarding the authorization and use of the special mechanism for declaring and paying VAT on import, the model and content of the special VAT declaration was published in the Official Gazette no. 652 of July 1, 2021.

We specify that the mentioned document is in accordance with the provisions brought by the Emergency Ordinance no. 59/2021 on VAT regulations for intra-community trade in goods applicable from July 1, 2021.

We mention that OpANAF 1019/2021 is a procedure for applying the special VAT regime to the import of goods regulated by art. 315 ^ 3 of the Fiscal Code. This regime is a continuation of the special distance sale regime of important goods from third countries provided by art. 315 ^ 2 of the Fiscal Code.

Thus, the special mechanism for declaring and paying VAT on import, regulated by Emergency Ordinance 59/2021, involves the following aspects:

If for the import of goods (except for products subject to excise duty), in lots with an intrinsic value of maximum 150 euros, the special regime provided in art.3152-Special regime for the distance sale of goods imported from territories is not used third country or third countries), the person presenting the goods in customs on behalf of the person to whom they are destined on the territory of Romania may use the special mechanism for declaring and paying VAT on import, based on the authorization issued by the competent customs authority and subject to a guarantee, in the case of those goods for which the shipment or transport ends in Romania.

The following provisions apply:

  1. the person receiving the goods is obliged to pay VAT;
  2. ) the person who presents the goods in customs on the Romanian territory collects the VAT from the person receiving the goods and makes the payment of the tax.

 

In the case of imports of goods made under the special mechanism for declaring and paying VAT on imports, the standard VAT rate (19%) is applicable.

The person presenting the goods at customs must submit the special VAT return and pay the VAT collected in the reporting calendar month until the payment deadline applicable to the payment of import duties that are subject to deferred payment, respectively on the 16th day of the month following the reporting calendar month.

OpANAF no.1019 regulates the Norms regarding the authorization and use of the special mechanism for declaring and paying VAT on import, the model, and the content of the special VAT declaration.

The normative act analyzed today approves:

  • the conditions for obtaining the authorization;
  • how the guarantee is calculated;
  • special VAT return.

In short, an importer can apply for this authorization if he meets the following conditions:

– declares its intention to use this procedure;

– is a “postal operator”;

– is registered for VAT purposes – art. 316 of the Fiscal Code;

– does not register outstanding fiscal obligations;

– does not register debts to the customs authority;

– is not in insolvency, reorganization, or liquidation;

– constitutes the necessary guarantee.

The authorization for the use of the special mechanism for declaring and paying the import VAT is issued by the customs office where the goods for release for free circulation are presented.

The scope of the authorization is limited to the import of goods from shipments with an intrinsic value of maximum 150 euros and whose shipment or transport ends in Romania.

As mentioned above (briefly), according to art. 2, paragraph (3), letter g), the authorization to use the special mechanism for declaring and paying VAT on import is issued if the applicant meets the following cumulative conditions:

 

 

  1. declares its intention to use the special mechanism for declaring, collecting from the persons for whom the goods are intended and paying VAT on import;
  2. is a “postal operator”, as defined in art. 1 point 25 of the Delegated Regulation of the Commission (EU) 2015 / 2.446 of 28 July 2015 supplementing Regulation (EU) no. 952/2013 of the European Parliament and of the Council regarding the detailed rules of certain provisions of the Union Customs Code, as subsequently amended and supplemented, or is authorized as a customs commissioner/customs commissioner carrying out express courier activities;
  3. is registered for VAT purposes, according to art. 316 of the Fiscal Code. The verification of the fulfillment of the condition is carried out through the computer application of the National Agency for Fiscal Administration (ANAF) “Register of taxable persons registered for VAT purposes”;
  4. does not register outstanding fiscal obligations administered by the National Agency for Fiscal Administration, according to Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions, as well as other individualized budget receivables in enforceable titles issued according to the law and existing in the records of the central fiscal body for recovery. In order to verify the fulfillment of the condition, a certificate of fiscal attestation in electronic format is requested through the computer application available on the INTRANET portal of ANAF;
  5. does not register debts to the customs authority. The verification of the fulfillment of the condition is made by interrogating the specific computer application of the customs authority;
  6. is not in a state of insolvency, in the procedure of reorganization or judicial liquidation. The verification of this information is done by consulting the information from the RECOM database of the National Office of the Trade Register;
  7. constitutes a guarantee that covers the maximum amount of the value-added tax whose payment is deferred upon the release for free circulation of the goods within the special mechanism.

 

APPLICATION for authorization to use the special mechanism for declaration and payment of VAT on import

 

No. ……………………………. date ……………………………………………………………………….

  1. Name of the applicant………………………………………………………………………………..
  2. Code EORI ………………………………………………………………………………………………
  3. Headquarters address………………………………………………………………………………..
  4. E-mail and phone ……………………………………………………………………………………….
  5. Registration code for VAT purposes………………………………………………………………
  6. The fiscal code to which it is registered for VAT purposes ……………………………….
  7. The total customs value of the goods registered in the customs declarations for release for free circulation for goods with an intrinsic value of maximum 150 euros deposited at the customs office to which the application is sent in the 12 months preceding the date of the application…………………………………………………………………………………………………… lei

8 The estimated total customs value of the goods with an intrinsic value of maximum 150 euros from the customs declarations for release for free circulation that will be submitted to the customs office to which the request is sent within the next 12 months from the date of the request

…………………………………………………………………………………………………………. lei____

* This information will be completed only if the applicant has not submitted to the customs office to which the application is sent the customs declaration for release for free circulation for goods with an intrinsic value of maximum 150 euros in the 12 months prior to the application, in which case fill in the information from point 7.

The undersigned, ……………………………………………….., as the legal representative of …………………………………, I declare that:

– I intend to use the special mechanism for declaring and paying VAT on imports, based on the provisions of art. 3153 of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions (Fiscal Code) and to collect VAT from the persons for whom the goods are intended;

– I intend to start the activity within this special mechanism starting with the date………;

– I undertake to inform the customs office, electronically, within 3 days of production, of any changes made after the issuance of the authorization, which may influence the maintenance or its content, including those on cessation of activity or failure to meet the necessary conditions for use the special mechanism;

– I undertake to keep records in electronic format of the operations regulated by this special mechanism, in accordance with the provisions of art. 3153 para. (7) of the Fiscal Code, which to make available to the competent customs authority at its request and to keep them for a period of 10 years from the end of the year in which the operations were performed.

 

  1. Name and surname …………………………………………………….
  2. Function …………………………………………………………………….
  3. Date ………………………………………………………………………….
  4. Signature……………………………………… …………………………..

 

The amount of the guarantee from art.2 paragraph (3) letter g) shall be calculated by the customs office using the formula:

Cg = (the total customs value of the goods x 19% x 30 days/ 365 days

 

where:

  1. the total customs value of the goods is, as the case may be, one of the following values:
  • the total customs value of the goods entered in the customs declarations for release for free circulation for goods with an intrinsic value of maximum 150 euros in the records of the customs office, submitted by the applicant in the 12 months preceding the date of application;
  • the estimated total customs value of the goods entered in point 8 of the application;

 

  1. 19% represents the standard VAT rate provided by art.291 para.(1) of the Fiscal Code.

 

Legal basis:

 – Fiscal Code (approved by Law no. 227/2015, published in the Official Gazette no. 688 of 10.09.2015), with subsequent amendments and completions;

– Emergency Ordinance 59/2021 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code;

– ANAF Order 1019/2021 for the approval of the Norms regarding the authorization and use of the special mechanism for declaring and paying VAT on import, the model, and the content of the special VAT declaration.