Legislative summary – December 2018

In this issue:

  • Government Emergency Ordinance no. 114
  • The towers supporting the wind turbines are subject to local taxes
  • Intrastat
  • Customs
  • Value-added tax
  • Other

 

Government Emergency Ordinance no. 114

The Government Emergency Ordinance no. 114 / 29 December 2018 implementing measures in the field of public investments and tax-budgetary measures, amending normative acts and extending certain deadlines

The Government Emergency Ordinance brings additional tax measures and changes certain normative acts , inter-alia:

  • Tax on financial assets
  • Taxes and special contributions within energy sector, natural gas sector, gambling, construction and telecommunications
  • Incentives with respect to income tax and social charges in the construction industry
  • Private pension funds
  • Prolongation of the application of simplification measures in the VAT area for certain categories of transactions
  • Modifying the level of excise duties

For more details, you may consult the Tax Alert no. 1 of 8 January 2019.

The towers supporting the wind turbines are subject to local taxes

Constructions representing towers supporting the wind turbines are considered buildings for local taxes purposes.

For more details, you may consult the Tax Alert no. 37 of 6 December 2018.

Intrastat

Order no. 1667 / 14 November 2018 of the president of the National Institute of Statistics regarding Intrastat value thresholds for the collection of intra-EU trade with goods statistical information in the year 2019.

The thresholds for Intrastat for the year 2019 remain 900,000 lei for both intra-EU dispatches and arrivals of goods.

For more details, you may consult the Official Gazette no. 1030 / 4 December 2018.

Customs

Amendments to the Regulation no. 428/2009 setting up a Community regime for the control of exports, transfer, brokering and transit of dual-use items

Through the Commission Delegated Regulation no. 1922/2018 the Regulation no. 428/2009 is amended as follows:

  • Annex I containing the list of dual-use items is replaced;
  • Annexes IIa to IIf which establish Union General Export Authorizations are replaced;
  • Annex IV establishing authorization requirements for certain intra-Community transfers of goods is replaced.

The Regulation has entered into force on the day following that of its publication in the Official Journal of the European Union.

For more details, you may consult the Official Journal of the European Union L 319 / 14.12.2018.

Registration procedure of economic operators who market in wholesale or retail energy products

On 28 December 2018, in the Official Gazette no. 1115, the Order no. 3236 for the approval of the Procedure of registration of economic operators who sell in wholesale or retail energy products – gasoline, diesel, lamp oil, liquefied petroleum gas and biofuels, as well as for the approval of the model and the content of some forms was published.

For more details, you may consult Tax Alert no. 2 of 8 January 2019.

Value added tax

Instructions for applying the reduced 5% VAT rate for supplies of restaurant / catering services

In the Official Gazette no. 1037 of 6 December 2018 the Order no. 3659 of the Minister of Public Finance for the approval of the Instructions of unitary application of the provisions of art. 291 par. (2) let. e) and par. (3) let. e) of Law no. 227/2015 regarding the Tax Code was published.

For more details, you may consult Tax Alert no. 40 of 11 December 2018

Operations that allow debiting the VAT account

In Official Gazette no. 1069 of 18 December 2018 ANAF President Order 3040 for establishing the operations which give right to debit the VAT account was published.

For more details, you may consult Tax Alert no. 41 of 21 December 2018.

Short-term fixes to current EU VAT system

On 4 December 2018, the Council adopted three legislative acts aimed at adjusting some of the EU’s VAT rules in order to fix certain specific issues pending the introduction of a new VAT system. These changes are to be applicable from 1 January 2020.

For more details, you may consult Tax Alert no. 38 of 7 December 2018.

Council Directive (EU) 2018/2057 of 20 December 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold

According to the Directive, a Member State may introduce a generalised reverse charge mechanism on non-cross-border supplies, providing, among other conditions, that the person liable for payment of VAT is the taxable person to whom all supplies of goods and services are made above a threshold of EUR 17 500 per transaction. This is only possible until the 30th of June 2022.

For more details, you may consult the Official Journal of the European Union L 329 / 27.12.2018.

Others

Emergency Ordinance no. 111/ 20 December 2018 for completing Emergency Ordinance no. 77/2011 for establishing contributions for financing certain expenses in the health system

The Emergency Ordinance introduces an exemption from the quarterly contribution for the value of centralized consumption of vaccines purchased under national health programs starting with    1 January 2019, the list of vaccines will be approved by Order of the Minister of Health.

Also, the BAt element (amount of the quarterly approved budget) was changed for the fourth quarter of 2018, its value being increased from RON 1,515 mil. to RON 1,595 mil.

In addition, starting with 1 January 2019, the computation method of the quarterly contribution was changed, the BAt element of the computation formula is no longer based on a fixed amount.

For more details, you may consult the Official Gazette no. 1092/21 December 2018.

Order no. 1549/2018 regarding the approval of the methodological norms for the supporting documents attesting the individuals’ health insurance

Order no. 1549/2018 entered into force as of 6 December 2018 and replaces the Order no. 581/2014.

For more details, you may consult the Official Gazette no. 1036/December 06, 2018.

Government Emergency Ordinance no. 107/2018 for amending and completing some normative acts, as well as on extension of certain deadlines

The Government Emergency Ordinance no. 107/2018 amends and supplements several normative acts, among which the Law no. 165/2018 on granting value tickets. According to this Emergency Ordinance, the provisions of the Law no. 165/2018 regarding holiday vouchers will enter into force as of 1 January 2021. Until this date, the provisions of the Emergency Ordinance no. 8/2009 on granting holiday tickets continue to apply.

For more details, you may consult the Official Gazette no. 1058/December 13, 2018.

Amendments to the nomenclature and instructions of Form 100

It was approved the model and content of Form 100, amending the nomenclature and related instructions for competing the Form.

Among other, three additional categories are included in the nomenclature, as follows:

  • Tax on additional offshore income
  • Compensation relating to the right of passage as consideration for the limitations to the right of use
  • Compensation for the damages caused by exercising of the right of passage

For more details, you may consult the Official Gazette no. 1067 of 17 December 2018.

 

For additional information, please contact:

Alex Milcev, Partner – Head of Tax & Legal

Email: office@ro.ey.com



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