We remind you that in the Official Gazette (Part I) no. 1056 of November 4, 2021, the ANAF Order no. 1699/2021 was published for the approval of the tax registration forms of the taxpayers and of the types of fiscal obligations that form the fiscal vector.
The declaration for the registration / modification in electronic environment of the mentions subsequent to the fiscal registration, as well as for the deletion of the fiscal registration (form 700), is completed and sent whenever changes occur, after the fiscal registration, in the data declared by taxpayers / payers of fiscal registration / declaration of mentions, as well as on the occasion of deleting the fiscal registration.
Attention! The declaration is transmitted exclusively by electronic means of remote transmission, via the Internet, on the website of the National Agency for Fiscal Administration.
The electronic declaration 700 valid for 2022 was made available, on the ANAF website, on March 7, 2022, at the following link:
https://static.anaf.ro/static/10/Anaf/Declaratii_R/700.html
Please note that the last update of the smart PDF is today, March 30, 2022 and refers to the fact that the “CLOSE” / “OPEN” buttons for chapters / sections for listing have been introduced:
According to the current provisions, form 700 is submitted for:
– registration / modification of the taxpayers’ fiscal domicile, unless the taxpayers change their domicile or registered office which also represents fiscal domicile, as well as except for non-resident taxpayers operating in Romania through one or more permanent establishments, which subsequently nominate fiscal registration, another permanently designated headquarters;
– the registration in the fiscal vector of new categories of fiscal obligations or the modification of the categories of declarative fiscal obligations initially registered in the fiscal vector;
– modification of the annual / quarterly system of declaration and payment of the profit tax, by the taxpayers paying the profit tax;
– exercising the option to change the fiscal year;
– declaration of secondary offices that do not have the obligation of fiscal registration; – the registration for VAT purposes of the taxable persons who request, subsequent to the fiscal registration, the registration for VAT purposes according to article 316 paragraph (1) of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions, – making mentions regarding the fiscal vector regarding VAT, subsequent to the registration for VAT purposes;
– exercising the option regarding the application / termination of the provisions of article 278 paragraph (5) letter h) of the Fiscal Code, regarding the place of provision, to non-taxable persons, of telecommunication, broadcasting and television services, or of services provided electronically;
– making mentions regarding the change of the fiscal period for the taxable persons registered for VAT purposes who use the calendar quarter as the fiscal period and who carry out an intra-community acquisition of goods taxable in Romania;
– making mentions regarding the turnover in the case of taxable persons for whom the fiscal period is the calendar quarter and who have not made intra-community acquisitions of goods in the previous year;
– making mentions regarding the application / termination of the application of the VAT collection system;
– making statements regarding the application / termination of the application of the special regime for farmers;
– registration / cancellation of registration for VAT purposes or mentions in the case of other persons who make intra-community acquisitions or for services, as well as for farmers who make intra-community deliveries of goods, according to article 317 of the Fiscal Code;
– registration for VAT purposes, according to article 316 paragraph (12) of the Fiscal Code;
– temporary suspension of one or more activities carried out by natural persons who carry out economic activities independently or exercise free professions.
– deregistration of the fiscal registration of the natural persons who carry out economic activities independently or exercise free professions;
– cessation of one or more activities carried out by natural persons who carry out economic activities independently or exercise free professions.
Case study – Registration for VAT purposes Situation:
Situation:
A company ABC SRL, newly established and non-VAT payer, intends to register as a monthly VAT payer. The company is to make intra-community acquisitions. What statement is submitted and how is it completed?
Solution:
The registration procedure is provided in the Annex to OPANAF 239/2021. The procedure is applied for the registration for VAT purposes, according to the provisions of article 316 paragraph (1) letter a), b) or c) of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions (Fiscal Code), of persons taxable persons who have their registered office in Romania and carry out or intend to carry out an economic activity involving taxable operations, exempt from value added tax with the right of deduction, and / or operations resulting from economic activities for which the place of delivery / supply is considered being abroad, if the tax were deductible, if these operations had been carried out in Romania according to article 297 paragraph (4) letters b) and d) of the Fiscal Code, which requires registration for value added tax purposes at the competent fiscal authority in the following situations:
- before carrying out such operations, if he declares either that he is going to achieve a turnover that reaches or exceeds the exemption limit provided in article 310 paragraph (1) of the Fiscal Code, or that he is going to achieve a lower turnoverthe exemption limit, but opts for the application of the normal tax regime;
- if during a calendar year they reach or exceed the exemption limit;
- if the turnover achieved during a calendar year is lower than the exemption limit, but the taxable person opts for the application of the normal tax regime.
According to point 3 of this procedure, the taxable person who requests the registration for value added tax purposes, according to article 316 paragraph (1) letter a) of the Fiscal Code, submits to the competent fiscal authority, as the case may be:
- a) the application for registration for VAT purposes (form 098), in the case of taxable persons who are subject to registration with the trade register. In this situation, the application for registration for VAT purposes is submitted to the competent fiscal authority on the same day as the submission to the trade register office of the application for registration in the trade register;
- b) the fiscal registration declaration, in the case of taxable persons who are not subject to registration in the trade register. In this situation, the tax registration declaration is submitted on the occasion of the first tax registration, usually on the occasion of its establishment, and the application for registration for VAT purposes is made by completing the section “Data on the fiscal vector”, section “Value added tax” statement.
Thus, the taxable person requesting the registration for VAT purposes, according to the provisions of article 316 paragraph (1) letter b) or c) of the Fiscal Code, submits to the competent fiscal authority the declaration of mentions, having completed the column “Data on the fiscal vector”, section “Value Added Tax”.
Therefore, the company ABC will submit D700, taking into account the provisions of the Instructions for completing the declaration, proven by OPANAF 1699/2021, regulations which stipulate that D700 is submitted for VAT registration of taxable persons requesting, after tax registration, registration for VAT purposes according to article 316 paragraph (1) of Law no. 227/2015 on the Fiscal Code (Fiscal Code), with subsequent amendments and completions.
Ref. SECTION B – Data regarding the registration for VAT purposes and the fiscal vector regarding VAT, the completion procedure is mentioned, so that line 1.1 estimates the turnover to be achieved by the company and to complete with X the corresponding situation at the time of registration for VAT purposes.
According to Article 322 paragraph (4) of the Fiscal Code, small enterprises that register for VAT purposes, according to Article 316, during the year, must declare at the time of registration the turnover obtained, recalculated on the basis of the activity corresponding to a full calendar year.
If this recalculated turnover exceeds the threshold provided for in Article 322(2), the tax period in that year will be the calendar month.
Provided that the recalculated turnover does not exceed the limit, the taxable person will use the calendar quarter as the tax period, unless he has made during that calendar year one or more intra-Community acquisitions of goods before registration for VAT purposes under Article 316.
Therefore, the tax period will be the month or the quarter depending on the turnover obtained, recalculated at the level of a whole year, as regulated in article 322 paragraph (4) of the Tax Code.
Registration for VAT purposes when the threshold is exceeded or by option, is considered valid from the first day of the month following the month in which the taxable person applies for registration.
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).
– www.anaf.ro;
– OPANAF no. 1699/2021 for the approval of the tax registration forms of the taxpayers and of the types of fiscal obligations that form the fiscal vector published in the Official Gazette no. 1056 / 04.11.2021;
– OANAF 239/2021 for the approval of the Procedure for registration for value added tax purposes, according to the provisions of article 316 paragraph (1) letter a), b) or c) of Law no. 227/2015 on the Fiscal Code.