A taxable person registered for VAT purposes who achieves a turnover below 300,000 lei and who makes intra-community acquisitions with a value of less than 10,000 euros / year, requests the removal from the register of persons registered for VAT purposes in order to apply the special exemption regime.
Thus, according to the provisions of article 310 paragraph (7) of the Fiscal Code, the taxable person registered for VAT purposes according to article 316 which during the previous calendar year does not exceed the exemption ceiling of 300,000 lei may request the removal from the register of persons registered for VAT purposes Article 316, in order to apply the special exemption regime, provided that at the date of the request it has not exceeded the exemption ceiling for the current year.
The application may be submitted to the competent fiscal bodies between the 1st and the 10th of each month following the fiscal period applied by the taxable person, in accordance with the provisions of article 322.
Therefore, in the respective period, the form 010 Declaration of mentions can be submitted – which is accompanied by documents attesting the changes occurred, according to the Fiscal Procedure Code. In this sense, the registration certificate for VAT purposes (original) will be attached in order to be canceled and the sales journals, the verification balances, from which to result the turnover for the previous year and for the current year. We mention that the fiscal body can also request other documents).
Form 010 is completed according to OPANAF no. 3725/2017 (for the approval of the tax registration forms of the taxpayers and of the types of fiscal obligations that form the fiscal vector), as follows:
Rows 1.12.-1.16. To be filled in only if section I, point 2 has been ticked. It is marked with “X” depending on the type of removal from the register as a taxable person registered for VAT purposes. Row 1.15To be filled by the taxable persons registered for VAT purposes, who request, pursuant to article 310 paragraph (7) of the Fiscal Code, the removal from the register of persons registered for VAT purposes, as neither the turnover from the previous year nor the turnover achieved in the current year until the date of application did not exceed the exemption ceiling provided for in Article 310 paragraph (1) of the Fiscal Code.
Row 1.15.1To be filled with the turnover from the previous year, obtained by the taxable person, calculated according to the provisions of article 310 paragraph (2) of the Fiscal Code. The turnover is calculated in lei, based on the information from the sales journals related to the operations performed during the calendar year preceding the one in which the declaration of mentions is submitted.
Row 1.15.2To be filled with the turnover obtained in the current year until the date of submitting the form, calculated according to the provisions of article 310 paragraph (2) of the Fiscal Code.
Row 1.16. The date of removal from the records is established according to the provisions of title VII “Value added tax” of the Fiscal Code and of the methodological norms of application.
According to the legal provisions, the cancellation will be valid from the date of communication of the decision regarding the cancellation of the registration for VAT purposes.
The competent fiscal bodies have the obligation to solve the requests for removing the taxable persons from the records of the persons registered for VAT purposes at the latest until the end of the month in which the request was submitted. Until the communication of the decision to cancel the registration for VAT purposes, the taxable person has all the rights and obligations of the persons registered for VAT purposes according to article 316.
The taxable person who requested the removal from the records has the obligation to submit the last tax return provided in article 323, regardless of the fiscal period applied according to article 322, until the 25th of the month following the one in which the decision to cancel the registration was communicated. VAT purposes.
In the last 300 VAT return filed, taxable persons have the obligation to highlight the value resulting from making all tax adjustments, according to this title, because, according to point 83 paragraph (7) of the Methodological Norms for applying the Fiscal Code, the taxable person requests the removal from the register of persons registered for VAT purposes in order to apply the special exemption regime has the obligation to adjust the deductible tax related to:
- goods in stock, unused services and tangible fixed assets in progress, found on the basis of inventory, at the time of transition to the exemption regime, in accordance with the provisions of Article 270 paragraph (4) letter c) and Article 304 of the Code fiscal;
- capital goods for which the adjustment period of the deduction has not expired, which were in his property at the time of the transition to the exemption regime, in accordance with the provisions of article 305 of the Fiscal Code;
- fixed tangible assets that until December 31, 2015 were not considered capital goods, that were manufactured or purchased until January 1, 2016 and that are not fully depreciated at the time of transition to the exemption regime, in accordance with the provisions of Article 306 of the Fiscal Code;
- acquisitions of goods and services to be obtained, respectively for which the chargeability occurred according to article 282 paragraph (2) letters a) and b) of the Fiscal Code before the date of cancellation of the quality of taxable person registered for VAT purposes according to article 316 of the Fiscal Code and whose tax generating fact, respectively delivery / provision, takes place after this date.
Thus, given that the taxable person has registered for VAT purposes according to Article 316 of the Fiscal Code, the provisions of Article 316 paragraph (11) letter g) of the Fiscal Code offer him the possibility to opt for removal from the register of persons registered for VAT purposes, in order to apply the special exemption regime.
If the taxable person had the obligation to register for VAT purposes according to article 317 of the Fiscal Code, the company may request the cancellation of registration for VAT purposes at any time, after the expiration of the calendar year following the one in which it was registered, if the value of purchases its intra-Community law did not exceed the procurement ceiling in the year in which it makes the request or in the previous calendar year and if it did not exercise its option.
Thus, given that the taxable person has registered for VAT purposes according to Article 316 of the Fiscal Code, the provisions of Article 316 paragraph (11) letter g) of the Fiscal Code offer him the possibility to opt for removal from the register of persons registered for VAT purposes. in order to apply the special exemption regime.
Taxable person applying the special exemption regime:
- a) does not have the right to deduct the tax related to the acquisitions, under the conditions provided in article 297 (Scope of application of the right of deduction) and 299 (Conditions for exercising the right of deduction);
- b) is not allowed to mention the tax on the invoice or on another document.
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;
– Methodological Norms for the application of the Fiscal Code (approved by GOVERNMENT DECISION no. 1/2016);
– ANAF Order no. 3725/2017 for the approval of the tax registration forms of the taxpayers and of the types of fiscal obligations that form the fiscal vector, with the subsequent modifications and completions.