In the Official Gazette, Part I no. 27 of January 10, 2022 was published ANAF order no. 10 for the approval of procedures for the collection of budgetary claims representing VAT owed by taxpayers applying the special schemes provided for by Articles 314, 315 and 3152 of Law no. 227/2015 on the tax Code.
The normative act approves the following procedures:
- procedure for the recording and payment of VAT due by taxpayers using special schemes
- the procedure for the refund of VAT amounts paid in excess by taxpayers using the special schemes.
The mentioned said procedures shall apply to taxpayers who make use of the special schemes provided for in Articles 314, 315 and 3152 of Law 227/2015 on the tax Code, as amended and supplemented, respectively:
- the special scheme for services supplied by taxable persons not established in the European Union;
- the special scheme for intra-Community distance sales of goods, for domestic supplies of goods made by electronic interfaces facilitating such supplies and for services supplied by taxable persons established in the European Union but not in the Member State of consumption;
- the special arrangements for distance sales of goods imported from third territories or third countries.
In addition, the models are approved, as well as the printing characteristics, the way of dissemination, use and storage of the following forms:
a) The decision regarding the ancillary fiscal obligations representing interest and penalties for delay related to the amounts due as a result of the use of special regimes;
b) The request for refund of the value added tax paid in addition by the taxpayers who use the special regimes or the granting of the afferent interest;
c) The decision to reimburse the value added tax paid in addition by the taxpayers who use the special or interest granting regimes;
d) The decision to reject the request for refund of the value added tax paid in addition by the taxpayers who use the special regimes or to grant the related interest.
- Procedure for the recording and payment of the amounts of VAT due by taxpayers using the special schemes:
According to the procedure, the taxpayers who use the special regimes provided by article 314, 315 and 3152 of Law no. 227/2015 on the Fiscal Code, have the obligation to complete and submit to the competent fiscal authority a special VAT return, by electronic means provided by ANAF, on its own website.
Taxpayers who use the special regimes have the obligation to pay the declared VAT, including the ancillary fiscal obligations calculated by Romania as a Member State of consumption, in a special account opened, in euro, at a commercial bank, until the deadline for declaring VAT.
The account for payment of the VAT declared shall be that indicated by the competent tax authority by means of a receipt attesting the validation of the special declaration lodged by the taxpayer.
The MENTIONED taxpayers have the obligation to enter on the payment document the unique reference number assigned at the time of submission of each special VAT return, consisting of the country code, the registration code for VAT purposes or the special registration code according to article 314 (4), article 3152 paragraphs (11) and (13) of the Fiscal Code, as the case may be, and the declaration period.
The competent fiscal authority: The tax administration for non-resident taxpayers within the Directorate General Regional of public Finance Bucharest, competent for the administration of budget debts owed by taxpayers using one of the special regimes.
We note that the competent tax authority shall organize, for each taxpayer using the special schemes, a special record of the declared value added tax.
For this purpose, the competent tax authority uses an it application made by the national Center for Financial information.
- The procedure of evidence and payment of the amounts representing VAT in the situation in which Romania is a member state of registration
The value added tax due by the taxpayers who use the special regimes is registered, in euros, in the special records organized by the competent fiscal authority.
Taxpayers who use the special regimes pay the tax due, in euros, in the account indicated by the competent fiscal authority, as follows:
- a) until the end of the following month following the end of each calendar quarter in which services, intra-Community distance sales of goods or deliveries of internal goods made by electronic interfaces facilitating such deliveries have been provided, in accordance with Articles 314 and 315 of the Fiscal Code;
- b) until the end of the following month following the end of the tax period covered by the declaration for the distance sale of goods imported from third territories or third countries.
Following the taking over of the information in the special VAT accounts declared by the special declaration and collected in the said account, the competent tax authority shall transfer the amounts collected, for each Member State of consumption, according to the special declarations lodged by the taxpayers, not later than 20 days after the end of the month in which the amounts were collected. To this end, the competent tax authority shall draw up a reference to which it shall attach the external payment provision for each transfer to the Member States of consumption.
The competent tax authority shall notify taxpayers who fail to pay the VAT on the special schemes within a maximum period of 10 days of the expiry of the time limit laid down in point 9 of the procedure.
Attention! Subsequent notification of the non-payment of VAT and the measures taken to collect VAT shall be the responsibility of the Member States of consumption.
A taxpayer making use of the special schemes and notified by the Member State of consumption shall be liable to pay VAT which is due directly to the Member State of consumption.
After taking over the information in the special record regarding the value added tax declared by the special declaration, any amount representing the VAT collected in the account is transferred to each Member State of consumption according to the special declarations submitted by the taxpayers, the competent fiscal authority.
The obligation to establish and calculate any interest, penalties or other taxes for non-payment of VAT on time is the responsibility of each Member State of consumption, according to the provisions of the national legislation of that State.
Provided that Romania receives a request for recovery in accordance with the provisions of Council Directive 2010/24 / EU on mutual assistance for the recovery of claims relating to taxes, duties and other measures, in which receivables representing VAT due by taxpayers uses the special regimes, the central fiscal authority competent in the administration of the fiscal obligations due to them applies accordingly the provisions of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions.
For the recovery of the amounts representing VAT and related accessories from the taxpayers who use the special regimes, the competent fiscal authority starts the forced execution using the models of execution acts existing in the national legislation, mentioning the amounts in euro, in their contents.
The procedure for recording and paying the amounts representing VAT in the situation in which Romania is a member state of consumption
In the situation in which Romania is a member state of consumption, the record of the value added tax is organized by the competent fiscal authority, for each taxpayer who applies the special regimes, in euros and in lei.
The amounts representing VAT due by taxpayers who have chosen as a Member State of registration another Member State of the European Union shall be transferred by the Member States of registration to the account provided for at point 2 of the procedure.
Within 5 working days from the date of collection of the amounts due, after conversion into lei, they are transferred from the account provided in point 2 to the revenue account of the state budget 20.A.10.01.06 “VAT related to services and distance sales transferred to the Member State of consumption by the Member States of registration “, opened in lei at the Treasury and Public Accounting Activity of the Municipality of Bucharest, coded with the fiscal identification code of the Regional General Directorate of Public Finances Bucharest.
The conversion of the amounts transferred by the Member States of registration in accordance with point 18 shall be carried out at the rate negotiated with the bank at which the account referred to in point 2 is opened, valid for the day on which the payment was made in that account.
We specify that in case the taxpayer who applies the special regimes does not pay the VAT or makes it late, ancillary fiscal obligations for non-payment of VAT are calculated within the term provided in point 9 of the procedure, according to the provisions of articles 173 and 174 of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions, and the necessary measures are taken for their collection according to the law. In this sense, the competent fiscal authority draws up the Decision regarding the accessory fiscal obligations representing interest and penalties for delay related to the amounts due as a result of the use of the special regimes (annex no. 3).
The ancillary fiscal obligations calculated and communicated to the taxpayers who use the special regimes are transferred from the account provided in point 2 in the income account to the state budget 20.A.10.03.00 “Ancillary fiscal obligations related to VAT”, opened in lei at the Treasury and Public Accounting of the Municipality of Bucharest, coded with the fiscal identification code of the Regional General Directorate of Public Finances Bucharest.
For the recovery of VAT on payment and related tax liabilities from taxpayers making use of special schemes, the competent tax authority shall make a request for mutual assistance for recovery in accordance with the provisions of Title X, Chapter II, “mutual assistance for the recovery of claims relating to taxes, duties and other measures” of Law No 207/2015 concerning the Code of tax procedure, as amended and supplemented.
Legal basis:
ANAF Order 10/2022 for the approval of certain procedures for collecting budget receivables representing VAT due by taxpayers who apply the special regimes provided by article 314, 315 and 315 ^ 2 of Law no. 227/2015 on the Fiscal Code;