Main legislative changes of August 2024

1. Model of transport notice for cash & carry traders

The model for transport notice for cash & carry entities has been published.

The Transport Notice (Code CASH AND CARRY 14-3-6aA) shall be issued at the time of delivery of products, goods or other material values from cash & carry stores, as well as in other situations established by the entity's own procedures, but no later than the date of invoice transmission in the RO e-Factura system. In addition, the receipt shall also serve as a receipt for the accounting in the cash register.

The amendments were introduced by Order No. 4058/2024 published in the Official Gazette No. 754 of August 1, 2024.

2. Establishing the deadline for submitting the recapitulative statement and approving certain forms

In the context of the implementation of the pre-filled RO e-VAT return, the deadline for submitting the recapitulative statement on intra-Community deliveries/ purchases/ supplies (390 VIES) has been clarified, being set as the 25th of the month following the month in which the tax becomes chargeable for the declarable operations.

If the 25th of the month is a non-working day, the recapitulative statement must be submitted by the first working day, inclusive, following the 25th of the month. The deadline is just clarified and applies to the VIES returns for July 2024.

The regulations were introduced by Order No. 6073/2024 published in Official Gazette No. 771 of August 7, 2024.

The model of form 112 "Declaration on social security contributions, income tax and nominal register of insured persons" has been updated.

The regulations were introduced by Order No. 3.796/910/1.216/2.520/2024 published in the Official Gazette, Part I No. 763 of August 5, 2024.

Model forms and the procedure for the ex officio amendment of data in the Register of Taxpayers and Payers for taxpayers who have not filed the rectified statement for subsequent amendments of data in the tax registration statement were approved.

The amendments were introduced by Order No. 3792/2024 published in the Official Gazette, Part I No. 774 of August 7, 2024. 

3. New details for the administration and monitoring procedure for large and medium taxpayers

In the case of taxpayers who acquire or lose the status of large taxpayers or medium-sized taxpayers (through a change in the tax authorities' administrative competence) and who make erroneous payments to treasury accounts other than those to which they are assigned, these payments will be automatically redirected to the corresponding treasury units.

Redirection of payments will be carried out for a period of 3 months on the basis of the data in the Register of Taxpayers. After the 3 months, any payments made erroneously by taxpayers to the treasury units to which they were assigned prior to this date will be returned to the payers.

The regulations were introduced by Order No. 3801/2024 published in the Official Gazette No. 771 of August 7, 2024.

4. Amendment to the procedure for implementing measures for restructuring outstanding budgetary liabilities

The procedure for the restructuring of outstanding budget obligations on December 31, 2021, unpaid, established by OMFP 2810/2019 was amended and completed.

In the event of cancellation of the tax administrative act in the appeal settlement, the facilitation of payment shall remain valid also in the situation where the debtor has included in the restructuring plan the measure of write-off of an amount of up to 50% of the total principal budgetary liabilities. In this case, the amount of max. 50% of the total principal budgetary liabilities established by the tax assessment decision issued following the abolition of the tax administrative act shall be postponed with a view to its cancellation, and the remaining amount will be included in the installment plan.

In addition, the model of the Decision amending the decision on deferment of payment of the principal budgetary obligations to be issued in the above situation was introduced.

The regulations were introduced by Order No. 3103/2024 published in the Official Gazette No. 752 of August 1, 2024.

5. Establishing the special cases of enforcement and the competent structures

The special cases of forced execution provided by Art. 220 para. (2^1) of the Fiscal Procedure Code were established, namely:

• Final court decisions in criminal matter for the recovery of budget claims from natural or legal persons;
• Acts issued in criminal matters by the courts of law, concerning the enforcement of precautionary measures or, where appropriate, their lifting made by the enforcement bodies of ANAF;
• Orders of the president of ANAF ruling the freezing of funds or economic resources belonging to natural or legal persons subject to international sanctions;
• Other enforceable titles determining sums ordered, but not individualized, by final court judgments, those determining the amount of the costs of enforcement, as well as those determining the amount of the difference in price and/or the costs of tracing the property

The Enforcement Service/Enforcement Department for special cases is the structure authorized to carry out the precautionary measures and the enforcement procedure.

The regulations were introduced by Order No. 6138/2024 published in the Official Gazette No. 833 of August 21, 2024.

Disclaimer

The information contained in this newsletter is intended to give you an overview of new legislation; the newsletter does not contain a comprehensive analysis of each topic. For further information on the topics covered please contact us. No responsibility is accepted for decisions or omissions following the use of the content of this newsletter. 

Crowe România