1. Taxable Person’s Intention and Capacity to Perform Economic Activities

Monitorul Oficial al Romaniei, Part I, No 566 of 29 July 2015 has published Order No 1964/2015 of the President of the National Tax Administration Agency on amending said President’s Order No 17/2015, regarding the establishment of criteria for registration for VAT purposes (“Order 1964/2015”).

Should the legal representative of the taxable person fail to correctly and fully supply the required data and information as well as to clarify such person’s intention and capacity to perform economic activities, and should that taxable person apply, for the first time, for its registration for VAT purposes and / or should the tax representative not be a subject of a legal and tax report, either directly or through the agency of the companies of which such representative is a shareholder and/or an administrator, the tax division dealing with the assessment of the taxable person’s intention and capacity to carry on economic activities shall reject that person’s application for registration for VAT purposes.

Order 1964/2015 also amends Art.7 (2) (a) and (b) of Order 17/2015 in the sense that the term within which the decision on the approval/rejection of taxable person’s application for registration for VAT purposes has been extended from one (1) working day to three (3) working days from the date at which the required documents have been filed in full.

Order 1964/2015 has become effective on 29 July 2015.

2. New Model of Form 088 – Self Assessment Declaration on Intention and Capacity to Perform Economic Activities Implying Operations Falling within the Scope of VAT

Monitorul Oficial al Romaniei, Part I, No 580 of 3 August 2015 has published Order 1966/2015 of the President of the National Tax Administration Agency, which approves the model and content of Form 088 containing taxable person’s self assessment declaration on its intention and capacity to perform economic activities implying operations falling within the scope of VAT (“Order 1966/2015”).

The provisions of Order 1966/2015 come into force on 3 August 2015, a date on which the provisions of Order 112/2015 of the President of the National Tax Administration Agency that approved the model and content of tax forms used by some of the taxable persons in the sphere of the value added tax, are abrogated.

3. Form 098 – Application for Registration for Value Added Tax Purposes in Compliance with Art.153 (1) (a) of the Tax Code

Monitorul Oficial al Romaniei, Part I, No 579 of 3 August 2015 has published Order 1965/2015 of the President of the National Tax Administration Agency on amending and supplementing Order No 7/2010 of the same President, regarding the approval of the model and content of some forms for registration for value added tax purposes (“Order 1965/2015”).

Starting 3 August 2015 (when Order 1965/2015 becomes effective), Order 7/2010 will also include the model, content and instructions for the filling-in of Form 098. This Form was previously regulated by Order 112/2015 of the President of the National Tax Administration Agency.

4. The Software Development Activity

Monitorul Oficial al Romaniei, Part I, No 573 of 30 July 2015 has published Order 217/4172/1348/835/2015 of the Minister for Information Technology Society, the Minister of Education and Scientific Research, the Minister of Labour, Family, Social Protection and the Elderly, and the Minister of Public Finance, regarding employment in the software development area.

The major amending provisions of the aforementioned joint Order refer to:

• exemption from the payment of salary and salary-related income tax, from which citizens of Member States of the European Union, the European Economic Area and the Swiss Confederation, whose graduate diplomas are validated by specialised entities of the Ministry of Education and Scientific Research, shall also benefit;
• list of specific jobs in the software development area, including:
• database administrator
• analyst
• information technology engineer
• software system engineer
• information technology project manager
• software developer
• IT systems designer
• system software developer
• no more mention of the List of Specialisations which should have been contained in the graduate diploma.

This joint Order has entered into force on 30 July 2015, a date on which the provisions of Order No 539/225/1479/2013 of the Minister of Labour, Family, Social Protection and the Elderly, the Minister for Information Technology Society and Deputy Prime Minister, and of the Minister of Public Finance have been abrogated.

 LEGAL ALERT by Duncea, Stefanescu & Associates

Member of MARCALLIANCE: www.marcalliance.com

Legal Alert contains a selection of the latest major issues occurred in the Romanian legislative framework, is intended only to provide information and, hence, shall not be deemed to provide professional advice or consultancy. Therefore, Duncea, Stefanescu & Associates assumes no responsibility in this respect. Should you require any information RELATEDto the foregoing, please do not hesitate to contact us.

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