In the Official Gazette (Part I) no. 452 of 24 May 2023 was published the Order of the Ministry of Finance (MF) no. 1481/2023 for the approval of the Instructions on the use of the form ”Declaration on the non-deductibility of VAT related to expenses incurred in the framework of operations financed by the National Recovery and Resilience Plan under the Recovery and Resilience Mechanism and from national public funds”.
Please note that the recently approved Guidelines apply to beneficiaries requesting the transfer of amounts representing the counterpart of European funds granted under the National Recovery and Resilience Plan (PNRR) under the Recovery and Resilience Mechanism, national public funding and non-deductible VAT related to them, based on the financing contract and the supporting documentation set out in specific guidelines for starting and financing project activities, as well as to reform and/or investment coordinators and main authorising officers financed entirely from the state budget, the state social security budget and the budgets of special funds acting as implementing agencies, to which the provisions of Article 13 paragraph (1) letter a) and b) and paragraph (5) of the EMERGENCY ORDINANCE no. 124/2021, as well as for the amendment and completion of EMERGENCY ORDINANCE No. 155/2020.
Submission of the Declaration:
Recipients of National Recovery and Resilience Plan funds under the Recovery and Resilience Mechanism shall prepare and submit to reform and/or investment coordinators/principal creditors fully funded from the state budget, the state social insurance budget and the budgets of the special funds acting as implementing agencies “Declaration on non-deductibility of VAT related to expenditure incurred in the framework of operations financed by the National Recovery and Resilience Plan under the Recovery and Resilience Mechanism and from national public funds” related to the activities carried out on the basis of contracts concluded with service providers or other economic operators, the model of which is provided in the Annex which is an integral part of these instructions.
The transmission to the reform and/or investment coordinators/principal credit authorizers financed entirely from the state budget, the state social insurance budget and the budgets of the special funds acting as implementing agencies of the “Declaration on the non-deductibility of VAT related to expenditure incurred within the framework of operations financed by the National Recovery and Resilience Plan under the Recovery and Resilience Mechanism and from national public funds” shall be carried out by the beneficiaries within the deadlines and through the modalities set out in the contracts/decisions/financing orders or in the specific guidelines, as the case may be.
Transmission to the reform and/or investment coordinators of the “Declaration on non-deductibility of VAT related to expenditure incurred in the framework of operations financed by the NRRP under the Recovery and Resilience Mechanism and from national public funds” submitted by the beneficiaries to the main authorising officers financed entirely from the state budget, the state social insurance budget and the budgets of the special funds acting as implementing agencies shall be realised within the deadlines and through the modalities established in the implementation agreements/protocols or through other categories of legal arrangements concluded between them in accordance with the provisions of the EMERGENCY ORDINANCE no. 124/2021, approved with amendments and additions by Law No. 178/2022, with subsequent amendments and additions, as appropriate.
Reform and/or investment coordinators/principal authorising officers financed entirely from the state budget, the state social insurance budget and the budgets of special funds acting as implementing agencies, as appropriate, verify the information entered in the “Declaration on the non-deductibility of VAT related to the expenses incurred in the framework of the operations financed under the National Recovery and Resilience Plan within the framework of the Recovery and Resilience Mechanism and from national public funds” on the basis of the existing data in the Register of taxable persons registered for VAT purposes, the register available on the website of the National Tax Administration Agency, if the applicant was not a person registered for VAT purposes, according to Article 316 of the Law no. 227/2015 on the Tax Code, as amended and supplemented, for the entire period between the date of issue of the invoices entered in the VAT non-deductibility declaration and the date on which the taxable person submitted the declaration referred to in Article 2 paragraph (1).
The procedure for verifying the Declaration:
The reform and/or investment coordinators shall submit quarterly to the tax body responsible for the administration of the taxpayer a copy of the “Declaration on the non-deductibility of VAT related to expenses incurred in the framework of operations financed by the National Recovery and Resilience Plan under the Recovery and Resilience Mechanism and from national public funds” submitted by the paying taxpayer who is a person registered for VAT purposes, in accordance with Article 316 of Law no. 227/2015, as amended and supplemented, in certain periods or for the entire period between the date of issue of the invoices included in this declaration and the date of submission of the declaration.
It is worth mentioning that the National Tax Administration Agency (ANAF), through its territorial structures, carries out controls on taxpayers selected on the basis of risk analysis in order to verify the correctness of the data declared by the legal representative of the person registered for VAT purposes.
In case of non-confirmation of the data declared on own responsibility by the legal representative of the persons registered for VAT purposes, following the fiscal controls carried out on the basis of the risk analysis by the tax authorities, the control act with the results of the verification will be sent to the reform and/or investment coordinator, in order to make the necessary corrections.
As of 24 May (the date of entry into force of these instructions), the reform and/or investment coordinators, the main authorising officers financed entirely from the state budget, the state social insurance budget and the budgets of the special funds acting as implementing agencies, as the case may be, take the necessary steps to update the documentation to be submitted by applicants for funds under the Recovery and Resilience Mechanism as soon as possible, in order to eliminate the obligation for them to submit the “Certificate of non-deductibility of VAT on expenditure included in the application for reimbursement”.
DECLARATION on the non-deductibility of VAT on expenditure incurred in operations financed under the National Recovery and Resilience Plan under the Recovery and Resilience Mechanism and from national public funds
- A) IDENTIFICATION DATA OF THE LEGAL PERSON*)
*) To be completed by the applicant.
Tax identification code|_|_|_|_|_|_|_|_|_|_|_|_|_|
Name |_____________________________________________________|
Tax domicile
Judet |_____________________________|
Localitate |__________________________|
Street and number |_____________________________________________________________|
Block, staircase, floor, app.no. |___________________________________________________|
Postal code |_________________________|
District |_____________________________|
Telefon |____________________________|
Fax |_______________________________|
E-mail __|____________________________________________________________________|
B)OPERATION IDENTIFICATION DATA
Component / reform / investment code: |_________________________|
Name/ Project Code |_______________________________________________________|
|__________________________________________________________________________|
Financing contract (no./date): ………………………………………………………………………………………
Type of operation: ……………………………………………………………………………………………………………..
…………………………………………………………………………………………………………………………………….
Date of operation: …………………………………………………………………………………………………………….
C)……………………………………………………………………………………………………………………………….., (name and legal status of the beneficiary)
applicant for funds for the above operation, at …………………………………………………………………., (name of reform/investment coordinator/implementing agency)
in accordance with the provisions of Law no. 227/2015 on the Fiscal Code, as amended and supplemented, I declare that I fall into the following category of persons in terms of the applicable VAT regime:
D)……………………………………………………………………………………………………………………………….,
(name and legal status of the beneficiary)
applicant for funds for the above-mentioned operation, at …………………………………………………………………., (name of reform/investment coordinator/implementing agency)
I declare on my own responsibility, being aware of the provisions of Article 326 of the Penal Code, that for the purchases of the operation, included in the table below, VAT is non-deductible according to the national tax legislation.
Crt. no.
Document No and date
Name of supplier/provider
Supplier’s VAT registration number
Value
Of which VAT value
Full name**): …………………………………………………
**) To be completed by the applicant’s legal representative or by the person authorised to represent the applicant.
Function: ……………………………………………………
Signature: ………………………………………………….
a)|_| person not registered for VAT purposes according to article 316 of Law no. 227/2015 on the Tax Code, as amended and supplemented, in the entire period between the date of issue of the invoices entered in this declaration and the date of this declaration;
b)|_| the person registered for VAT purposes according to Article 316 of Law no. 227/2015 on the Fiscal Code, as amended and supplemented, in certain periods or for the entire period between the date of issue of the invoices included in this declaration and the date of this declaration.
Legal basis:
MF Order no.1481/2023 for the approval of the Instructions for the use of the form ”Declaration on the non-deductibility of VAT related to expenditure incurred in the framework of operations financed by the National Recovery and Resilience Plan under the Recovery and Resilience Mechanism and from national public funds”