3. Changes related to social contributions:
It regulates the possibility for the resident employer to opt for the calculation, withholding and payment of compulsory social insurance contributions in the case of individuals who obtain income of a salary nature representing cash and / or in kind benefits from third parties who are not Romanian tax residents.
More precisely, the regulation takes into account situations in which the natural person obtains income of salary nature representing advantages in money and / or in kind from third parties who are not Romanian tax residents and has a resident or non-resident employer who falls under the European legislation applicable in the field of social security, as well as the agreements regarding the social security systems to which Romania is a party. In these cases, the resident employer can opt for the calculation, withholding and payment of compulsory social insurance contributions.
We mention that the measure ensures a correlation with the provisions regarding the income tax and, at the same time, an easier and faster reporting from the employer (in case of granting an advantage to the employee by a third non-resident Romanian tax resident) who could declare the respective amounts.
It is important to mention that these provisions come into force starting with the revenues related to October 2021.
4. Changes related to the tax on taxable income obtained from Romania by non-residents:
Clarification of the fiscal regime of dividends distributed quarterly and unpaid until the end of the year in which the distribution was approved.
The tax is calculated, respectively withheld at the time of payment of income, is declared and paid to the state budget until the 25th of the month following the month in which the income was paid. The tax is calculated, withheld, declared and paid, in lei, to the state budget, at the exchange rate of the foreign exchange market communicated by the National Bank of Romania, for the day when the income is paid to non-residents.
In the case of dividends distributed, according to the law, but which were not paid to shareholders or associates until the end of the year in which their distribution was approved, the dividend tax is declared and paid until January 25 of the following year, respectively until of the 25th of the first month of the modified fiscal year, following the year in which the distribution of dividends was approved, as the case may be. The tax is not calculated, not withheld and is not paid to the state budget for dividends distributed and unpaid until the end of the year in which their distribution was approved, if on the last day of the calendar year or on the last day of the modified fiscal year, as the case may be, the foreign legal entity benefiting from the dividends fulfills the conditions provided in article 229 line (1) letter c) or letter c1), as the case may be.
The current provision refers to the end of the year in which the financial statements were approved.
- Clarifications related to the corroboration of the provisions of the Fiscal Code with those of the double taxation avoidance conventions and of the European Union legislation – it is established that the Fiscal Residence Certificates can be submitted through the Virtual Private Space and accepted in copy according to the original.
- Clarifications are introduced regarding the manner of elaboration of the notifications for the fulfillment of the residence conditions by the natural persons on arrival, respectively at the departure in / from Romania and of the notification regarding the fulfillment of the residence conditions by the foreign legal person.
Models “Notification regarding the fulfillment of the residence conditions according to the provisions of article 7 and article 59 of the Fiscal Code or of the Convention for the avoidance of double taxation, concluded between Romania and ………………. .., by the natural person arrived in Romania and who has a stay of more than 183 days “,” Notification regarding the fulfillment of the residence conditions according to the provisions of article 7 and article 59 of the Fiscal Code or of the Convention for the avoidance of double taxation, concluded between Romania and …………………….., by the natural person who left Romania for a period longer than 183 days “,” Notification regarding the fulfillment of the residence conditions according to the provisions of article 7 point 18 and 37 of the Fiscal Code by the foreign legal person “, are established by norms.
- Declaration 207 is also submitted when the tax due by the non-resident is borne by the income payer.
5. Changes related to VAT:
- The transposition into national law of the provisions of Council Directive (EU) 2021/1159 of 13 July 2021 amending Directive 2006/112 / EC on temporary exemptions for imports and certain supplies of goods or services in response to the pandemic of COVID-19.
Therefore, the import of goods made in Romania by the European Commission or by an agency or authority established under European Union law is exempt from VAT, if the European Commission or such agency or authority imports the goods. respectively in order to fulfill the tasks conferred on it by European Union law to combat the COVID-19 pandemic, unless the imported goods are used, either immediately or at a later date, for the purpose of subsequent deliveries for consideration by the European Commission or by such an agency or authority.
It is also exempt from VAT, the supply of goods or the provision of services to the European Commission or to an agency or authority established under European Union law, if the European Commission or such agency or authority acquires those goods or services for the purpose of carrying out the tasks conferred on it by European Union law to combat the COVID-19 pandemic, unless the goods and services purchased are used, either immediately or at a later date, for the purpose of deliveries carried out for consideration by the European Commission or by such an agency or authority
The previous provisions enter into force on November 1, 2021.
- Amendments to the Special Scheme (Article 315) for intra-Community distance sales of goods, for deliveries of domestic goods made by electronic interfaces facilitating such deliveries and for services provided by taxable persons established in the European Union but not in the Member State of consumption, so that certain taxable persons are no longer excluded from the application of the special regime of the one-stop shop for VAT, in the context of the letter of delay in Case 2020/4142.
Therefore, for taxable transactions carried out under this special scheme, the taxable person uses only the registration code for VAT purposes assigned by the Member State of registration. If Romania is the Member State of registration, the registration code used by the taxable person is the one assigned to him according to article 316 or article 317 (the current provision refers only to art. 316). The taxable person who has the headquarters of the economic activity in Romania, if he is not registered and is not obliged to register according to article 316, may request to register, according to art. 317, if he opts for the application of the special regime provided in article 315.
6. Changes related to local taxes
- Tax on mixed-use buildings, owned by PF
In the case of mixed-use buildings owned by natural persons, the tax is calculated by summing the tax determined for the area used for non-residential purposes, indicated by a declaration on one’s own responsibility, by applying the rate mentioned in article 458 on the taxable amount determined according to article 457. it is necessary to establish the value by submitting the documents provided for in article 458, paragraph (1).
The measure is also required as a result of the change in the method of calculating the tax on mixed-use buildings (in the sense of simplification), a change made through a parliamentary initiative (Law no. 296/2020) and which raises a number of ambiguities.
- Specifications regarding the submission in electronic format to the fiscal authority of the documents of alienation-acquisition of a means of transport, drawn up in electronic form and signed with a qualified electronic signature.
Therefore, the act of alienation-acquisition of the means of transport can be concluded in electronic form and signed with electronic signature in accordance with the provisions of Law no. 455/2001 regarding the electronic signature, republished, with the subsequent completions, concluded between persons who have the fiscal domicile in Romania and is communicated electronically in order to deregister / register / register the means of transport by the alienating person, by the acquiring person or by the person empowered, as the case may be, to the authorities involved.
The local fiscal authority from the domicile of the alienating means of transport sends electronically to the alienating person or to the authorized person a copy of the act of alienation-acquisition of the means of transport concluded in electronic form, completed according to the provisions in force for the application of point 101 of title IX “Local taxes and fees” from the Methodological Norms for the application of Law no. 227/2015 on the Fiscal Code, approved by Government Decision no. 1/2016 and signed with electronic signature.
The local fiscal authority from the domicile of the person acquiring the means of transport completes a copy of the act of alienation-acquisition of the means of transport concluded in electronic form, according to the provisions in force, which it transmits electronically to the person provided in line 9, signed with electronic signature.
The person who acquires the means of transport or the authorized person, as the case may be, sends electronically a copy to the competent body regarding the registration / deregistration / deregistration of the means of transport. Any other necessary and obligatory documents, except for the act of alienation-acquisition of the means of transport drawn up in electronic form and signed with electronic signature, may be submitted on paper or electronically according to the procedures established by the competent authority.
The act of alienation-acquisition of the means of transport is used as follows:
– a copy signed electronically by both parties remains with the alienating person;
– a copy electronically signed by both parties remains with the acquirer;
– a copy remains in the archive of the local fiscal bodies involved.
– a copy shall be submitted to the competent body regarding the registration / registration / deregistration of the means of transport.
Any other documents, except for the act of alienation-acquisition of the means of transport drawn up in electronic form and signed with electronic signature, requested by the local fiscal bodies for removing from the fiscal record of the good, respectively its fiscal registration, can be submitted electronically at these, in scanned form with the letter “According to the original” written by the seller or the buyer and signed with an electronic signature.
- Clarification of the calculation method of the performance tax, in order to eliminate the interpretations regarding the calculation of the performance tax, respectively the basis of its taxation.
The performance tax is calculated by applying the tax rate to the amount collected from the sale of entrance tickets and season tickets, excluding value added tax
Legal basis:
– Government Ordinance (OG) 8/2021 for amending and supplementing Law no. 227/2015 regarding the Fiscal Code;
– Fiscal Code (approved by Law no. 227/2015, published in the Official Gazette no. 688 of 10.09.2015), with subsequent amendments and completions.