In the Approval Reference of the normative act, ANAF mentions that, through article I, item 13 of the EMERGENCY ORDINANCE no. 119/2022 for the modification and completion of the EMERGENCY ORDINANCE no. 27/2022 on the measures applicable to final customers in the electricity and natural gas market in the period 1 April 2022 – 31 March 2023, as well as for the amendment and completion of certain regulatory acts in the field of energy, was introduced the provision according to which, starting on 1 September 2022, during the period of application of the provisions of the Emergency Ordinance, electricity producers, aggregated electricity generating entities, traders, suppliers carrying out trading activities and aggregators trading quantities of electricity and/or natural gas on the wholesale market shall pay a contribution to the Energy Transition Fund.
According to Article IV of this Emergency Ordinance, in order to pay the contribution, non-resident persons trading on the energy market in Romania are obliged to calculate, declare and pay the contribution directly or to appoint a representative for the fulfilment of their obligations under the provisions of this normative act.
If the non-resident person opts to fulfil these obligations through a representative, the designated representative must have domicile/establishment in Romania and is jointly and severally liable with the non-resident for the declaration and payment of the contribution.
Registration procedure and conditions:
The procedure applies in case non-resident persons, who carry out transactions on the energy market in Romania and who are obliged to calculate, declare and pay the contribution to the Energy Transition Fund, opt for the appointment of a representative for the fulfilment of these obligations.
The obligations concerning the contribution to the Energy Transition Fund, for the fulfilment of which non-resident persons may opt for the appointment of a representative according to the present procedure, are those provided for by the EMERGENCY ORDINANCE 119/2022 for the amendment and completion of the EMERGENCY ORDINANCE no. 27/2022 on the measures applicable to final customers in the electricity and natural gas market in the period from 1 April 2022 to 31 March 2023, as well as for the amendment and completion of some normative acts in the field of energy, hereinafter referred to as EMERGENCY ORDINANCE 119/2022.
The present procedure shall be applied by the department with attributions in the field of tax registration, hereinafter referred to as the specialized department, within the competent tax authority for the tax administration of non-resident persons, according to the legal regulations in force.
If the non-resident person is registered for tax purposes with the Tax Administration for non-resident taxpayers, this tax authority shall also be the competent tax authority for the administration of the non-resident person’s obligations regarding the contribution to the Energy Transition Fund.
If the non-resident person has appointed a representative in accordance with Article 18 of Law no. 207/2015 on the Tax Procedure Code, as amended and supplemented (Tax Procedure Code), respectively a tax representative in accordance with Title VII “Value Added Tax” or Title VIII “Excise and other special taxes” of Law no. 227/2015 on the Fiscal Code, as amended and supplemented (Fiscal Code), as the case may be, the competent tax authority in whose territorial radius the fiscal domicile of the representative is located or in whose tax records the fiscal representative is registered is also the competent tax authority for the administration of the obligations related to the contribution to the Energy Transition Fund, owed by the non-resident person who carries out transactions on the energy market in Romania.
If the non-resident person who carries out transactions on the energy market in Romania, who is obliged to calculate, declare and pay the contribution according to the Government Emergency Ordinance no. 119/2022, is not registered for tax purposes in Romania, he/she must apply for tax registration, under the conditions provided for in Title IV “Tax Registration” of the Tax Procedure Code, by submitting the tax registration declaration, according to the legal regulations in force.
The non-resident person who is obliged to calculate, declare and pay the contribution to the Energy Transition Fund, if he chooses to fulfil these obligations through a representative, shall appoint the representative by an application submitted to the competent tax authority.
Any person registered for tax purposes in Romania, having domicile/establishment in Romania, may be appointed as representative.
Only one representative is allowed for all the obligations of the non-resident person according to the Government Emergency Ordinance no. 119/2022.
The application for appointment of the representative shall be submitted together with the following documents:
a) the power of attorney, expressly stating the capacity of representative for the fulfilment of the obligations incumbent on the non-resident person according to Government Emergency Ordinance no. 119/2022;
b) the written acceptance of the person proposed as representative, by which he/she undertakes to fulfil the obligations incumbent on him/her according to the Government Emergency Ordinance no. 119/2022 and to be jointly and severally liable with the non-resident person for the declaration and payment of the contribution;
c) proof of the guarantee in the form of a bank letter of guarantee or cash collateral, in the amount of 1 million euro, equivalent in lei, according to Article IV para. (5) of Government Emergency Ordinance no. 119/2022.
The specialized department organizes, by means of the computer system, a special record in which the persons accepted as representatives are registered, which will be made available to the other structures with attributions in the administration of the obligations concerning the contribution to the Energy Transition Fund, within the fiscal authorities .
The special record of the representatives appointed according to the EMERGENCY ORDINANCE 119/2022 contains the following information:
a) identification data, i.e. name/names, surname and tax identification code of the person designated as representative and accepted by the tax authority ;
b) the identification data, i.e. the name, surname, forename and tax identification code of the non-resident person for whom the representative has been accepted;
c) the number and date of the decision by which the tax authority approved the application for the appointment of the representative;
d) the date from which the representative’s mandate starts and the date of its termination. The date from which the representative’s mandate starts is the date of the communication of the decision accepting the representative or a later date established by the power of attorney filed with the tax authority.
The special register shall be constantly updated with information on the representatives accepted by the tax authority, as well as with information on the termination of representatives’ mandates.
In case of rejection of the application for appointment of the representative, the decision of the tax authority shall be communicated to both parties with the reasons for the rejection.
The representative, after having been accepted by the competent tax authority , shall be jointly and severally liable with the non-resident person for the declaration and payment of the contribution, according to the provisions of the URGENT ORDINANCE 119/2022, for the period for which he has been appointed as representative.
The person designated as representative remains jointly and severally liable with the non-resident person for the obligations due for the period during which the representation mandate was valid, regardless of whether or not the non-resident person continues to carry out activities in Romania, according to URGENT ORDINANCE 119/2022.
If the representative’s mandate ceases, the non-resident person must notify in writing the competent tax authority that the representative’s mandate has terminated.
In the event that the non-resident person appoints another representative for the purpose of fulfilling the obligations provided for by the URGENT ORDINANCE 119/2022, the provisions of this procedure shall apply accordingly.
In the event that the tax administration competence of the non-resident person changes, under the terms of the law, the old competent tax authority shall forward to the new competent tax authority the information on the representative accepted by the tax authority, registered in the special register of representatives of non-resident persons, according to the Government Emergency Ordinance no. 119/2022.