The main amendments to the Fiscal Procedure Code

Government Ordinance (OG) no.11 for amending and supplementing Law 207/2015 on the Fiscal Procedure Code and regulating fiscal measures was published in the Official Gazette number 832 of August 31, 2021, with general applicability of September 3, 2021 .

The main issues:

  • Redefining the informative declaration, by including the standard fiscal control file.

Thus, according to the new provisions, the informative declaration is the act prepared by the taxpayer / payer regarding any information in connection with taxes, fees and social contributions, taxable goods and income, as well as in connection with accounting and fiscal records, including the standard fiscal control file , if the law provides for their declaration, other than those provided in point 18.

The above provisions apply from January 1, 2022.

Other changes related to the standard control file:

  1. The evidence is any element of fact that serves to establish a fiscal state of affairs, audio-video recordings, data and information in any storage medium, the standard fiscal control file stored in an environment that ensures its uniqueness, integrity and integrity, as well as other material means of proof, which are not prohibited by law

Currently, art.55 of the Fiscal Procedure Code defines as evidence means used in the procedure of administration of fiscal receivables any element that serves to ascertain a fiscal state of affairs, including audio-video recordings, data and information in any storage medium, as well as other material means of proof, which are not prohibited by law.

The provisions apply starting with January 1, 2022.

  • In order to determine the fiscal state of affairs, at the request of the interested persons, within the administrative and judicial means of appeal, the fiscal authority has the obligation to provide a copy or a link to ensure access to the electronic version of the standard fiscal control file.
  • The taxpayer / payer has the obligation to submit to the central fiscal authority a declaration containing information from the accounting and fiscal records, hereinafter referred to as the standard fiscal control file. The standard fiscal control file is submitted in electronic format, at the term established by order of the president of the A.N.A.F.
  • The nature of the information that the taxpayer / payer must declare through the standard fiscal control file, the reporting model as well as the date / dates from which the categories of taxpayers / payers are obliged to submit the standard fiscal control file, is approved by order of the president. swirl

The procedure for transmitting the standard fiscal control file, as well as the conditions under

which the transmission is made, shall be approved by order of the President of the A.N.A.F.

The above provisions apply from January 1, 2022.

  • the introduction of a provision according to which the SAF-T file may be the object of verification within the fiscal inspection; but also the introduction of a new article, which would allow the National Agency for Fiscal Administration (ANAF) to sanction contraventionally the taxpayers who do not submit the standard fiscal control file;
  • creating the legal framework so that the communication between ANAF and other authorities is carried out “in dematerialized form”, exclusively by electronic means;
  • Contraventions in the case of the standard fiscal control file
  • The following facts constitute contraventions:
  1. failure to submit the standard fiscal control file within the terms provided by law;
  2. incorrect or incomplete submission of the standard fiscal control file.

The contraventions provided above are sanctioned as follows:

  • with a fine from 1,000 lei to 5,000 lei in case of committing the deed provided at let. a);
  • with a fine from 500 lei to 1,500 lei in case of committing the deed provided at let. b).

The following are not sanctioned for minor offenses:

  1. a) the persons who correct the standard fiscal control file until the legal term for submitting the next file;
  2. b) the persons who, after the legal term of submission, correct the declarations as a result of a fact not imputable to the taxable person.

The above provisions apply from January 1, 2022.

  • In the case of natural persons who carry out economic activities independently or exercise free professions, according to the law, the competence for administering the fiscal obligations due to them as a result of exercising the profession or carrying out the activity belongs to the territorial fiscal authority within A.N.A.F. (provisions applicable from 1 January 2022),

According to the current provisions, for natural persons who carry out economic activities independently or exercise free professions, according to the law, the competence for administering the fiscal obligations resulting from exercising the profession or carrying out the activity belongs to the competent fiscal authority in whose territorial area the activity is located where the main activity actually takes place.

  • Mandatory enrollment of public authorities, public institutions or public interest are required in the PatrimVen computer system.

Enrollment in PatrimVen is based on a protocol that is sent to ANAF by each public authority, public institution or public interest. \

The above provisions shall apply from 1 March 2022.

  • Obligation to enroll in SPV:

Taxpayers / payers of legal entities, associations and other entities without legal personality, as well as natural persons who carry out a liberal profession or exercise an economic activity independently in one of the forms provided by the Emergency Ordinance no. 44/2008, are obliged to transmits to the central fiscal authority documents of fiscal nature by electronic means of remote transmission under the conditions of the present article, respectively by enrollment in the electronic communication system developed by the Ministry of Finance / ANAF

If the taxpayers / payers do not fulfill their obligation to communicate by electronic means of remote transmission of applications, documents or any other documents, and they are submitted to the central fiscal authority in letter format, will not be taken into account, following that it to notify the taxpayers / payers regarding the obligation to communicate by means of electronic means of distance transmission.

The above provisions shall apply from 1 March 2022.

  • It is proposed to amend art. tax receivables and periods for which the reservation of subsequent verification was canceled.
  • Extending the object of the fiscal inspection, so that the inspection bodies, on the occasion of verifying the concordance between the data from the fiscal declarations with those from the accounting and fiscal evidence of the taxpayer / payer, also take into account the information from the standard fiscal control file.

The above provisions apply from January 1, 2022.

  • The restoration of the fiscal inspection is performed by the same inspection team that concluded the abolished act if, for objective reasons, there is no possibility of the restoration of the fiscal inspection by another inspection team.
  • Outstanding fiscal obligations are not considered the fiscal obligations with future payment terms established in the reorganization plan approved and confirmed in accordance with the law.
  • At the request of taxpayers who have made erroneous payments, erroneous transfers will be corrected, keeping the date of payment, and depending on the date of payment will retain the benefit granted by the legislator to pay half of the legal minimum fine.

These provisions also apply in the following situations:

– if the payment was made in a budget other than the one whose income is the tax receivable paid, provided that the payment has not extinguished the receivables due to the budget in which the amount paid erroneously was collected, unless the debtor records in the fiscal records amounts paid in addition at least at the level of erroneous payment;

– if the payment documents are prepared by the seized third parties.

  • Extension of the refund measure with early control of VAT:

The last extension was made by Government Emergency Ordinance no. 19/2021 on some fiscal measures, as well as for amending and supplementing some normative acts in the fiscal field, being extended the term for which the measure on requesting reimbursement by amount statements is applied. negative value added tax with reimbursement option, submitted within the legal term of submission, with the subsequent performance of the fiscal inspection, until January 31, 2022.

  • Special regulations regarding VAT refund:

The value added tax, requested for reimbursement through the returns with the negative amount of VAT with reimbursement option, submitted within the legal term of submission, is reimbursed by the central fiscal authority, with the subsequent performance of the fiscal inspection. Exceptions:

– the taxpayer / payer has registered in the fiscal record deeds that are sanctioned as crimes;

– the central fiscal authority, based on the information held, finds that there is a risk of undue reimbursement;

– for the respective taxpayer / payer, the voluntary liquidation procedure was initiated or the insolvency procedure was opened, except for those for which a reorganization plan was confirmed, under the conditions of the special law.

It is considered that taxable persons present a risk of undue refund of VAT if they find themselves in any of the following situations:

  • the fiscal bodies receive official documents from other institutions, which concern aspects of fiscal nature and it is found that they have an incidence in granting an undue refund of VAT;
  • within the fiscal control actions, facts have been ascertained that may meet the constitutive elements of some crimes with fiscal implications;
  • on the occasion of the subsequent fiscal inspection, differences greater than 10% of the reimbursed amount were established, but not less than 50,000 lei for each VAT return that was the object of the subsequent fiscal inspection;
  • significant discrepancies were found, verified and confirmed by the fiscal authority, between the information entered in the informative declarations regarding the deliveries / services and acquisitions made on the national territory by the persons registered for VAT purposes submitted by the taxable person and those submitted by the business partners. and / or significant inconsistencies between the data received through the VIES system and those declared by the taxable person through the recapitulative statement regarding the intra-community deliveries / acquisitions / services.

In the situation where there are indications regarding the non-observance of the fiscal legislation or the incorrect establishment of the fiscal obligations, through operations that took place outside the controlled period, the fiscal inspection is extended accordingly, respecting the prescription term.

The above provisions apply from February 1, 2022.

According to the Government Ordinance 11/2021, the returns with negative VAT amount with reimbursement option being resolved on the date of entry into force of this ordinance, are resolved according to the legal norms in force at the time of their submission.

  • The payment rescheduling is not granted for fiscal obligations that represent state aid granted from state sources or resources or managed by the state, as well as European funds or national public funds related to European funds.
  • Introduction of a new chapter in the Fiscal Procedure Code – Payment rescheduling, in simplified form, for the fiscal obligations administered by the central fiscal authority.
  • In the situation where precautionary measures have been instituted and the criminal investigation bodies have been notified according to the law, the precautionary measures remain valid for 3 months from the date of the criminal notification. Upon the fulfillment of this term or after the establishment of the precautionary measures by the criminal investigation bodies, but not later than 3 months, the precautionary measures established by the fiscal authority shall be lifted.
  • Regarding the suspension of the forced execution, the letter of guarantee / guarantee insurance policy is executed after 30 days from the date on which the action in administrative contentious is definitively rejected, without exceeding the validity term of the letter of guarantee / policy warranty insurance.
  • Regarding the payment, as a measure to settle the fiscal obligations, the debtor’s request regarding the settlement of the fiscal receivables, is analyzed by a commission constituted at the level of the competent fiscal authority. The composition of the commission is established by order of the president of the A.N.A.F or, as the case may be, by decision of the deliberative authority. Under the same conditions, the documentation that accompanies the application is established.
  • Cancellation of ancillary fiscal obligations;

In addition to the fiscal facilities adopted by Government Emergency Ordinance no. 69/2020 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, as well as for the establishment of fiscal measures, with subsequent amendments and completions, and by Government Emergency Ordinance no. 19/2021 regarding some fiscal measures, as well as for the modification and completion of some normative acts in the fiscal field, it is proposed

  • cancellation of interest, penalties and all accessories related to the main budgetary obligations administered by the central fiscal body with maturities prior to March 31, 2020, in case of taxpayers who were subject to fiscal inspection or verification of personal tax situation started and for whom the tax decision was communicated the period between the date of entry into force of the Government Emergency Ordinance no. 69/2020 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, as well as for the establishment of fiscal measures, with subsequent amendments and completions and the date of entry into force of the Government Emergency Ordinance no. 19/2021 regarding some fiscal measures, as well as for the modification and completion of some normative acts in the fiscal field.

The granting of the facility is made in compliance with the condition of full payment of the main budgetary obligation established by the taxation decision, until a certain term, and with the submission of the cancellation request until January 31, 2022 inclusive.

If the main budgetary obligation established by the taxation decision has been paid by the date of entry into force of this ordinance, the taxpayer has the right to benefit from the fiscal facility if he submits the application by January 31, 2022 inclusive.

– cancellation of interest, penalties and all accessories related to the main budgetary obligations administered by the fiscal body with maturities prior to March 31, 2020, in the case of taxpayers who were subject to documentary verification after the date of entry into force of OUG no. 69/2020.

The granting of the facility is made in compliance with the condition of full payment of the main budgetary obligation established by the taxation decision until certain deadlines and with the submission of the cancellation request no later than January 31, 2022 inclusive, respectively within 90 days from the communication the taxation decision if the 90-day term expires after January 31, 2022.

Legal basis:

OG 11/2021 for the amendment and completion of Law no. 207/2015 on the Fiscal Procedure Code and the regulation of some fiscal measures;

– Fiscal Procedure Code (approved by Law no. 207/2015, published in the Official Gazette no. 547 of 23.07.2015), with subsequent amendments and completions.