Tax Flash No. 1/2015

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Order no. 3998/2014 for the amendment and completion of Order 5/2010 regarding the approval of the Procedure for solving the VAT refund claims submitted by taxable persons not registered for VAT purposes in Romania, established outside the Community was published in Official Gazette 942/2014

  • For the reimbursement of VAT to taxable persons not registered for VAT purposes in Romania, established outside the Community, which use the special regime for electronic, telecommunications, broadcasting and televisions services, as provided by art. 1524 of the Fiscal Code, the existence of the agreements / reciprocity statements between Romania and the country of the respective taxable person is not mandatory

Order no. 4019/2014 for the prolongation of the term provided by point 1, let. a) and b) from annex no. 2 of Order no. 3596/2011 of the president of the National Agency for Fiscal Administration, regarding the reporting of deliveries/supplies and acquisitions performed on the national territory by VAT registered persons and for the approval of the model and content of the informative statement regarding the deliveries/supplies and acquisitions performed on the national territory by VAT registered persons was published in Official Gazette 952/2014

  • The term for the non-reporting within 394 Statement of the fiscal receipts that fulfill the conditions of a simplified invoice is prolonged until 31 December 2016

Order no. 4023/2014 for approving the Procedure regarding the registration of the taxable persons, for applying one of the special regimes provided for electronic, telecommunications, broadcasting and televisions services, as provided by art. 1524 and art. 1525 of the Fiscal Code, as well as for the reporting of the value added tax, when Romania is the member state of registration, was published in Official Gazette 963/2014

The procedure provides that:

  • The taxable persons eligible for the VAT registration with the view of applying the special regimes provided by art. 1524 and art. 1525 of the Fiscal Code are:
    • taxable persons not established within the EU that perform services towards non-taxable persons established and having the fiscal domicile or the residence within the EU;
    • taxable persons which not having the seat of their economic activities in Romania/EU, but holding fixed establishments in Romania/EU that perform services towards non-taxable persons established and having the fiscal domicile or their residence within the member state of consumption, that is different than the one where the taxable persons are established
  • The taxable persons that choose Romania as the member state for VAT registration shall submit an electronic statement for the commencement of the activity, as well as a statement revealing that they are not registered for VAT purposes in EU, in case of taxable persons not established in EU, respectively a statement attesting the identification date of the fixed establishments in EU, in case of taxable persons established in EU
  • The VAT registration in Romania will be performed for the taxable persons that are not already registered in other member state for the application of one of the special regimes, as well as for those for which the application of the special regime/regimes was not forbidden
  • The special regime would be applicable starting the first day of the calendar quarter following the one in which the correct statement for the commencement of the activity was submitted or as of the date of the first provision of services, notified to the competent fiscal authorities by means of submission of the statement for the commencement of the activity, whichever date would occur first
  • The taxable persons are liable to notify to the amendments of the initial data reported by the 10th day of the month following the one when such amendments occurred
  • The exclusion from the application of the special regime can be made either further to the request of the taxable person, or by the competent fiscal authorities, following the failure of the taxable person to fulfill the necessary requirements necessary for the application of the special regime. Also, the competent fiscal authorities may dispose the interdiction to use the special regime, under certain circumstances specifically provided

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