By the EMERGENCY ORDINANCE (OUG) 67/2022 on some fiscal measures, as well as for the amendment and completion of Article 59 of Law no. 207/2015 on the Fiscal Procedure Code, the obligation of the providers of postal services for sending cash on delivery was introduced to provide monthly information to the central tax authority on postal items whose particularity is the payment by the addressee to the sender, through the postal network, of the value of the good that is the subject of the registered postal item.
Law 207/2015 on the Fiscal Procedure Code
Article 59
(2^1) In order to ensure tax compliance, the supplier of postal services for cash on delivery is obliged, subject to respect for the inviolability of the secrecy of correspondence, to provide the central tax authority on a monthly basis with information on postal items for which the addressee pays the sender, via the postal network, for the value of the goods which are the subject of the registered postal item..
(2^2) Information on postal items refers to:
- a) the registration number and date of the postal item;
- b) the sender’s identification data;
- c) the name and surname in the case of natural persons and the name in the case of legal persons to whom it is addressed;
- d) the addresses of dispatch and delivery respectively;
- e) the value of the goods delivered.
(2^3The storage period for the data referred to in paragraph (2^2) shall be 5 years, calculated from the date of receipt by the central tax office, and the data shall be deleted automatically after this period.
(2^4) The postal service provider shall inform the persons whose personal data are processed of their transmission to the central tax office.
(2^5) Persons whose personal data are processed in accordance with paragraph (2^1) shall benefit from all the rights provided for in Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on the free movement of such data and repealing Directive 95/46/EC (General Data Protection Regulation).
In view of the above, we propose the endorsement of the draft order containing the model, content, modalities of submission of the information declaration on the declaration of postal consignments against reimbursement made by postal service providers on the national territory and for the approval of the model, content, modalities of submission of the information declaration on postal consignments against reimbursement made by postal service providers on the national territory.
Source: ANAF