In the Official Gazette (Part I) no.1175 of 13 December 2021 was published the ANAF Order no.1942 / 2021 on amending the annex to OpANAF no.1387 / 2021 for the approval of the Registration Procedure for the use of one of the special regimes for taxable persons who provides services to non-taxable persons or sells goods at a distance, as well as for the declaration of value added tax, according to the provisions of article 314, article 315 and article 3152 of the Fiscal Code, in case Romania is a member state of registration, as well as for modification of some procedural provisions
We remind you that by Government Ordinance no. 8/2021 (Official Gazette no. 832/31 / .08.2021), amendments and completions were made to the Fiscal Code, which also covers the provisions of article 315 paragraph (4) of the Fiscal Code regarding the “Regime especially for intra-Community distance sales of goods, for deliveries of internal goods made by electronic interfaces that facilitate such deliveries and for services provided by taxable persons established in the European Union but not in the Member State of consumption ”(EU regime).
Thus, according to this amendment, even taxable persons registered for VAT purposes in Romania according to article 317 of the Fiscal Code may opt for the use of the EU regime.
Please note that, prior to this amendment, the EU regime could be used only by taxable persons registered for VAT purposes in Romania according to Article 316 of the Fiscal Code.
Therefore, it was necessary to amend the Registration Procedure in order to use one of the special regimes for taxable persons providing services to non-taxable persons or selling goods at a distance, as well as for declaring value added tax, according to the provisions of Article 314, Article 315 and article 3152 of the Fiscal Code, in the situation in which Romania is a member state of registration as well as for the modification of some procedural provisions, approved by OpANAF no. 1387/2021.
Modifications according ti Order 1942/2021:
- We remind you that according to point 10, paragraph (1) of Order 1942/2021, the taxable person or the intermediary (for the import regime) is registered for the use of one of the special regimes, if he meets the following cumulative conditions:
a) is not already registered for the use of that special scheme in another Member State;
b) is not in the period in which he was forbidden to use the special regimes (quarantine period defined in section 2 letter D).
According to paragraph 10 (2), the taxable person who opts for the use of the EU procedure and the intermediary who chooses to apply the import procedure on behalf of a taxable person shall be registered for use if they meet the conditions set out in paragraph 1. are registered for VAT purposes in Romania and if they have established their headquarters of economic activity in Romania or, if they do not have their headquarters of economic activity in the European Union, they still have a fixed headquarters in Romania.
A taxable person is considered to meet the additional conditions set out in point 10 paragraph (2) of the Annex if he is registered in the Taxpayers Register, having assigned a registration code for VAT purposes, except for the following categories:
a) taxable persons not established in Romania, but registered for VAT purposes by a tax representative;
b) taxable persons not established in Romania, but registered directly for VAT purposes in Romania according to article 316 paragraph (4) and (6) of the Fiscal Code, by using the declaration form 015 Declaration of fiscal registration / Declaration of mentions / Declaration of deregistrationfor non-resident taxpayers who do not have a permanent establishment in Romania;
c) non-resident taxable persons who carry out activities on the Romanian territory through one or more permanent establishments, who register for VAT purposes by using form 013 Declaration of fiscal registration / Declaration of mentions for non-resident taxpayers who carry out activity in Romania through one or moremany permanent establishments and which have declared another Member State of the European Union as their state of residence.
According to the old provisions: “”A taxable person shall be deemed to fulfill the additional conditions set out in paragraph 2 if he is registered in the Register of Taxpayers with VAT entered in the tax inventory, except for the following categories: (…)”
Taxable persons registered for VAT purposes in Romania, who have their registered office in Romania or, if they are not established in the European Union, have a permanent establishment in Romania and who choose to use the EU regime will use, according to article 315 paragraph (4) of the Fiscal Code, for the taxable operations carried out under the conditions of this regime, the registration code for VAT purposes assigned in accordance with article 316 or 317 of the Fiscal Code. ”
- For taxable persons registered for VAT purposes in Romania according to the provisions of article 316 or 317 of the Fiscal Code and for which the use of the EU regime has been accepted, the information regarding the quality of taxable person using this regime is mentioned in the Taxpayers Register.
- The quality of taxable person using these special regimes does not cancel the obligations to declare and pay the tax resulting from the quality of taxable person registered for VAT purposes according to article 316 or 317 of the Fiscal Code.
- The special VAT return declares information such as:
a) the registration code for VAT purposes assigned according to article 316 or 317 of the Fiscal Code, in the case of taxable persons using the EU regime, the special registration code for VAT purposes assigned to the taxable person using the non-EU regime or the special registration codesallocated under Article 3152 of the Fiscal Code, for the use of the import regime;
b) the total amount, excluding tax, of the transactions subject to each special regime carried out during the reporting period, the applicable tax rates and the total amount of the corresponding tax subdivided into quotas, due to each Member State of consumption in which the tax is due;
c) the total amount of tax due in the Member States of consumption.
Legal basis:
– Fiscal Code (approved by Law no. 227/2015, published in the Official Gazette no. 688 of 10.09.2015), with subsequent amendments and completions;
– Methodological Norms for the application of the Fiscal Code (approved by Government Decision no. 1/2016);
– ANAF Order 1942/2021 regarding the modification of the annex to the Order of the President of the National Agency for Fiscal Administration no. 1,387 / 2021 for the approval of the Registration Procedure for the use of one of the special regimes for taxable persons providing services to non-taxable persons or selling goods at a distance, as well as for declaring value added tax, according to the provisions of article 314, article 315 and article 315 ^ 2 of the Fiscal Code, in the situation where Romania is a member state of registration, as well as for the modification of some procedural provisions.