Fiscal diligence procedure:
In order to identify the Reportable Sellers the procedure described below applies.
In determining whether a Seller that is an Entity qualifies as an Excluded Seller for the purposes described in paragraph 4(a) and (b) of subsection B of Section I, a Platform Operator that has a reporting obligation may use publicly available information or confirmation from the Seller that is an Entity.
In determining whether a Seller qualifies as an Excluded Seller for the purposes described in paragraph 4(c) and (d) of subsection B of Section I, a Platform Operator which has a reporting obligation may use the records available to it.
The platform operator who has the reporting obligation collects all of the following information for each Seller who is a natural person and who is not an Excluded Seller:
a) surname and first name;
b) Principal address;
c) any NIF issued to that Seller, including each issuing Member State, and, in the absence of a TIN, the place of birth of that Seller;
d) the VAT number of the Seller concerned, if any;
e) the date of birth.
The Platform Operator that has the reporting obligation collects all of the following information for each Seller that is an Entity and that is not an Excluded Seller:
a) legal name;
b) Principal address;
c) any NIF issued to that Seller, including each issuing Member State;
d) the VAT number of that Seller, if any;
e) the registration number in the Trade Register;
f) the existence of any permanent establishment through which Relevant Activities are carried out in Romania or in any other Member State, if the information is available, indicating each Member State in which such permanent establishment is located.
The operator of the platform which is obliged to report shall determine whether the information collected under subsection A, point 2 letter (a) to (e) of subsection B and subsection E is correct, using all information and documents available to it in its records, as well as any electronic interface provided free of charge by a Member State or the European Union to verify the validity of the NIF and/or VAT number.
A Platform Operator who has a reporting obligation considers a Seller to be resident in Romania or in a Member State if the Seller’s Main Address is located in Romania or in that Member State.
If the Seller’s main address is located in another Member State, a Platform Operator who is obliged to report shall consider that the Seller is also resident in Romania if its NIF has been issued in Romania in accordance with the legal rules in force.
A Platform Operator that has a reporting obligation shall consider the Seller to be resident also in the Member State of issuance of the NIF if the Member State of issuance is different from the Member State of the Seller’s Principal Address.
Where the Seller has provided information on the existence of a permanent establishment in Romania or in another Member State in accordance with point 2 letter (f) of subsection B, a Reporting Platform Operator shall consider that a Seller is also resident in Romania or in that Member State as specified by the Seller.
Collection of information on the rented property
If a Seller carries out a Relevant Activity involving the rental of real estate located in Romania or in another Member State, the Reporting Platform Operator shall collect the address of each Listed Real Estate and, if issued, the relevant land register number or its equivalent provided for by the legal rules in force in Romania or by the national law of the Member State in which it is located.
If a Reporting Platform Operator has facilitated more than 2,000 Relevant Activities by renting a Listed Property to the same Seller which is an Entity, the Reporting Platform Operator shall collect supporting documents, data or information that the Listed Property is owned by the same owner.
Deadlines for completion and validity of the due diligence procedure
A Platform Operator that has a reporting obligation shall complete the due diligence procedure set out in subsections A-E by 31 December of the Reporting Period.
By exception, for Sellers already registered on the Platform on 1 January 2023 or on the date on which an Entity becomes a Reporting Platform Operator, the due diligence procedure set out in subsections A-E must be completed by 31 December of the second Reporting Period by the Reporting Platform Operator.
By exception, a Platform Operator that has a reporting obligation may use the due diligence procedure performed in relation to previous Reporting Periods if the following conditions are met:
a) the Seller information required in items 1 and 2 of subsection B has either been collected and verified or confirmed within the last 36 months; and
b) the platform operator with the reporting obligation has no reason to believe that the information collected under subsections A, B and E is or has become inaccurate or is no longer reliable.
Application of the due diligence procedure only to Active Sellers
A Platform Operator that has a reporting obligation may choose to conduct due diligence under subsections A-F only in respect of Active Sellers.
Compliance with the tax due diligence procedure by third parties
A Reporting Platform Operator may entrust a third party service provider with the performance of the due diligence procedure set out in this section, but these obligations remain the responsibility of the Reporting Platform Operator.
If a Platform Operator performs due diligence for a Platform Operator which has a reporting obligation in respect of the same Platform under point 1, the Platform Operator concerned shall perform due diligence under the rules set out in this Section. The obligations relating to the due diligence procedure shall remain the responsibility of the Reporting Platform Operator.
Information to be reported
Each Platform Operator that is required to report shall report the following information to the competent authority in Romania:
The name, registered office address, TIN and, if applicable, the individual identification number assigned pursuant to Article 291^5 (10) of the Reporting Platform Operator and the business name(s) of the Platform(s) for which the Reporting Platform Operator reports the information.
For each Reportable Seller that has carried out the Relevant Activity, other than the rental of real estate:
a) the information required to be collected under subsection B of Section II;
b) the Financial Account Identification Number, to the extent that the Reporting Platform Operator has this information and if the competent authority in Romania or in the Member State in which the Reportable Seller is resident for the purposes of subsection D of section II has not publicly notified that it does not intend to use the Financial Account Identification Number for this purpose;
c) if different from the name of the Reporting Seller, in addition to the Financial Account Identification Number, the name of the holder of the financial account to which the Consideration is paid or credited, to the extent that the Reporting Platform Operator is aware of such name, and any other financial identification information of such account holder available to the Reporting Platform Operator;
d) each Member State in which the Reportable Seller is resident, including tax residence in Romania, if any, for the purposes of Article 291^5 and this Annex, as determined under subsection D of Section II;
e) the total consideration paid or credited in each quarter of the Reporting Period and the number of Relevant Activities for which it was paid or credited;
f) any fees, commissions or charges withheld or levied by the Reporting Platform Operator in each quarter of the Reporting Period.
For each Reportable Seller who carried out a Relevant Activity involving the letting of immovable property:
a) the information to be collected under subsection B of Section II;
b) the Financial Account Identification Number, to the extent that the Reporting Platform Operator has this information and if the competent authority in Romania or in the Member State in which the Reportable Seller is resident for the purposes of subsection D of section II has not publicly notified that it does not intend to use the Financial Account Identification Number for this purpose;
c) if different from the name of the Reporting Seller, in addition to the Financial Account Identification Number, the name of the holder of the financial account to which the Consideration is paid or credited, to the extent that the Reporting Platform Operator is aware of that name, and any other financial identification information of that account holder available to the Reporting Platform Operator;
d) each Member State in which the Reportable Seller is resident, including tax residence in Romania, if any, for the purposes of Article 291^5 and this Annex, as determined under subsection D of Section II;
e) the address of each Listed Immovable Property, determined in accordance with the procedure set out in subsection E of section II, and the relevant land register number or its equivalent under the legal rules in force or under the national law of the Member State in which the relevant Immovable Property is located, if available;
f) the total consideration paid or credited in each quarter of the Reporting Period and the number of relevant activities corresponding to each Listed Property;
g) any fees, commissions or charges withheld or levied by the Reporting Platform Operator in each quarter of the Reporting Period;
h) if available, the number of days for which each Listed Asset was leased during the Reporting Period and the type of each Listed Asset.
Administrative procedure for choosing a single Member State in which to report the information
Where a rig operator which has a reporting obligation within the meaning of paragraph 4(a) of subsection A of Section I fulfils any of the conditions laid down in this provision both in Romania and in other Member States, then the rig operator which has a reporting obligation may choose to carry out the reporting procedures laid down in Section III either in Romania or in another Member State.
The rig operator which has the reporting obligation shall inform the competent authority in Romania and all competent authorities in other Member States of its choice.
An order of the President of the National Tax Administration Agency shall establish the administrative procedure by which the platform operator with a reporting obligation may choose to carry out in Romania the reporting procedures set out in Section III.
Legal basis:
– ANAF Order no. 1226/2023 approving the procedures for implementing the provisions of Article 291^5, paragraph (8) and (9) of Law no. 207/2015 on the Tax Procedure Code;
– Tax Procedure Code, as amended and supplemented.