In the Official Gazette (Part I) no. 829 of 14 September 2023, the MF Order no. 2494 was published for the amendment of the Order of the Minister of Finance no. 3225/2020 for the approval of the Rules on the procedure for granting the certificate of deferment of payment of value added tax and issuing the guarantee for imports of goods.
With the recently published document, significant changes have been made to the procedure for granting the certificate of deferment of payment of value added tax (VAT) at customs.
We would like to remind you that, according to Article 326, paragraph (4), letter a) of the Tax Code, by exception to the provisions of para. (3) of the same article, no actual payment is made to the customs authorities for imports made by taxable persons registered for VAT purposes under Article 316 of the Tax Code, who cumulatively meet the conditions provided for in Article 326, paragraph (4^1) of the Tax Code and who have obtained a certificate of deferment of payment.
According to Article 326, para. (4^1) of the Tax Code, the conditions that must be met cumulatively by the persons referred to in para. (4), letter a) are the following:
- not to have outstanding budgetary obligations representing taxes, duties, contributions, including individual contributions of employees and any other budgetary income, except for those deferred and/or rescheduled for payment, as well as those suspended under the law;
- in the last 6 months prior to the month in which he/she applies for the issuance of the certificate, he/she has made imports from third countries and territories, as defined in Article 267 of the Tax Code, whose cumulative value is at least 50 million lei. This value does not include imports of products subject to harmonised excise duties;
- not to register debts to the customs authority;
- be registered for VAT purposes at least 6 months prior to the submission of the application for the issue of the certificate of deferment of payment of value added tax at customs;
- they are not in a state of insolvency, reorganisation or judicial liquidation.
According to MF Order 2494, in order to obtain the certificate of deferment of payment of value added tax, the persons referred to in Art. (1) shall submit to the Romanian Customs Authority the following documents:
a) a standard application according to the model in Annex no. 1;
b) a copy of the document certifying the status of person registered for VAT purposes according to Article 316 of the Fiscal Code;
c) a tax certificate, in original, proving that the condition provided for in Article 326, para. (41), letter a) of the Fiscal Code;
d) a declaration on their own responsibility, from which it results that in the last 6 months prior to the month in which they request the issuance of the certificate, they have made imports from third territories and states, as defined in Article 267 of the Fiscal Code, whose cumulative value is at least 50 million lei. This amount does not include imports of products subject to harmo
According to the adjustments made to the Rules on the procedure for granting the certificate of deferment of VAT payment in customs, the documents required to obtain the certificate of deferment of VAT payment in customs must be submitted to the Romanian Customs Authority, instead of the General Directorate of Customs.
If the requirements stipulated in Article 326, paragraph (4^1) of the Fiscal Code are fulfilled, the Romanian Customs Authority will issue the certificate of deferment of payment of VAT at customs within 30 days from the submission of the application and complete documentation.
Regarding the period of validity, the certificate of deferment of payment of VAT at customs is issued for a period of 6 months. This provision has replaced the old regulation which mentioned that the certificate is issued for the period indicated by the applicant.
It is important to point out that VAT deferral certificates issued before the date of entry into force of these amendments, i.e. 14 September, remain valid until 31 December 2023 or until the expiry of the period of validity specified in the certificate, if this occurs before 31 December 2023.
Please note that, according to the MF Order no. 2494, the form “Application for VAT deferment at customs” has been replaced by a new one.
APPENDIX (extract from MF Order 2494/2023):
APPLICATION for the issuance of the certificate of deferment of payment of value added tax, based on the provisions of art. 326 para. (4) letter a) of Law no. 227/2015 on the Tax Code, as amended and supplemented
(- Annex No 1 to the rules)
1.Name of applicant ……………………………………………………………………….
2.Address………………………………………………………………………………………
3.VAT registration code……………………………………………………………………
4.Tax authority with which it is registered for VAT purposes………………….
5.Attached documents……………………………………………………………………….
6.Name and surname………………………………………………………………………..
7.Position…………………………………………………………………………………………
8.Date ……………………………………………………………………………………………..
9.Signature and stamp
Legal basis:
– Fiscal Code (approved by Law no.227/2015, published in MO no.688 of 10.09.2015), as amended and supplemented;
– Methodological Norms for the application of the Tax Code (approved by HG no.1/2016);
– MF Order no.2494/2023 for the amendment of the Order of the Minister of Finance no. 3.225/2020 for the approval of the Rules on the procedure for granting the certificate of deferment of payment of value added tax and for issuing the guarantee for imports of goods.