Intra-community trade in goods – new regulations on VAT (2)

According to OpANAF 1019/2021, the authorization number is in the form ROTVAROXXXXXXYYYYY, where RO represents the country code ISO 3166 alpha – 2 of Romania, VAT represents the authorization code, ROXXXXXX represents the code of the customs office that issues the authorization, and YYYYY the authorized representative customs. The unique identifier is given in chronological and ascending order.

The owner of the authorization for the use of the special mechanism for declaring and paying the import VAT has the following obligations:

1. a) to submit monthly, in the electronic format established by the customs office, a special VAT return and to pay the amount of VAT collected in the reporting calendar month, at the customs office where customs declarations for release for free circulation were submitted under the special mechanism, within the term provided in art. 315³ (6) of the Fiscal Code. The model of the special VAT declaration is provided in annex no. 3 to the present norms;
2. b) to communicate to the customs office the person/persons designated for the submission of special VAT declarations (name, surname, position, personal numerical code, telephone and e-mail address);
3. c) to keep, in the electronic format established by the customs office, records of the operations regulated by this special mechanism, in accordance with the provisions of art. 3153 para. (7) of the Fiscal Code;
4. d) to inform the customs office, by electronic means, within 3 days from the production, about any changes that occurred after the issuance of the authorization, which may influence the maintenance or its content, including those regarding the cessation of the activity or non-fulfillment of the necessary conditions for using the special mechanism;
5. e) to supplement the amount of the guarantee constituted within 15 days from the request of the customs office;
6. f) to take all appropriate measures to ensure that the person receiving the goods pays the correct VAT.

According to the legal provisions, the customs office modifies or revokes the authorization for the use of the special mechanism for declaring and paying the import VAT, in any of the following cases:

• at the request of the authorized person;
• when one of the conditions underlying the issuance of the authorization is no longer met;
• when the authorized person does not fulfill at least one of the obligations provided above (art. 7 of OpANAF 1019/2021).

The customs office communicates in writing to the holder of the authorization the reasons on the basis of which it intends to take the decision to modify or revoke the authorization, except for the case provided in art. 8 letter a) – at the request of the authorized person -, in application of the provisions of art. 9 of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions.

The customs office monitors the conditions that must be met by the authorization holder and the observance of the obligations deriving from the authorization. Customs office:

1. a) verifies annually the conditions underlying the issuance of authorizations for the use of the special mechanism for declaring and paying VAT on import;
2. b) verifies quarterly the amount of the guarantee constituted and, as the case may be, communicates to the authorization holder the need to adjust it to the level of the highest amount of value added tax registered in the special VAT declarations submitted in the verified quarter;
3. c) depending on the number and frequency of operations, performs periodically or at least once a year the subsequent control of customs declarations submitted under the special mechanism for declaring and paying VAT on import, to ensure compliance with the obligations that the authorization holder – assumed when submitting the application for authorization.

It is important to specify that the holder whose authorization to use the special mechanism for declaring and paying VAT on import has been revoked may request the granting of another authorization only after removing the reasons for revocation, resuming the authorization formalities provided by these rules.

If the holder does not pay the VAT collected for which the payment has been postponed until the latest at the term mentioned in art. 315³ para. (6) of the Fiscal Code, the customs office performs the legal steps in order to execute the guarantee, based on the information regarding the total value of VAT registered in the customs declarations for release for free circulation submitted within the special mechanism for the reporting calendar month.

Modification of the information erroneously entered in the special VAT return mentioned in art. 7 lett. a) is made by completing and submitting a rectifying declaration, within 3 years from the date on which the initial declaration had to be submitted.

The special rectifying VAT return fills in all the fields of the form with the data valid at the time of the return, regardless of whether they have been declared before.

A special rectifying VAT return is completed for each reporting period for which corrections are made.

MODEL (Annex no.3/OpANAF 1019/2021):

SPECIAL VAT DECLARATION for the declaration and payment of import VAT within the special mechanism, provided in art. 315³ of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions

The society, ………………………………………………………………, registered for VAT purposes with no.  …………………………….., holder of the Authorization for the use of the special mechanism for declaring and paying the VAT on import no……………………………from ………………………., I hereby declare that I paid in account no. ……………………………….. of the customs office ……… …………………. the amount of …………………… lei, representing the total amount of value added tax collected in the month …………… year …………

– Attached to this declaration are the copy of the proof of payment and the summary table which includes a number of ……. records representing information from all declarations of release for free circulation of goods deposited in ……… ……. year ………… at the customs office ………………., on behalf of the recipients, by using the mechanism especially for the declaration and payment of VAT on import, provided in art. 315³ of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions.

Name and surname …………………………………………………

Function …………………………………………. …………………….

Personal identification code ………………………………………

Signature …………………………………………. …………………..

(- ANNEX to the Special VAT Declaration for the declaration and payment of import VAT within the special mechanism no. …… date ………..)

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* In cases where the declared VAT does not coincide with the collected VAT, the reasons for the difference between these values will be entered.

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;

– OUG 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.