NEW FISCAL REGULATIONS

In the Official Gazette no. 315 of March 29, 2021, was published the Emergency Ordinance no. 19/2021 regarding some fiscal measures, as well as for the modification and completion of some normative acts in the fiscal field, which brings a series of fiscal amendments related to the HORECA sector (regarding the specific tax), new regulations regarding VAT in case of transactions between taxable persons from Romania and taxable persons from the United Kingdom of Great Britain and Northern Ireland, as well as other amendements regarding the restructuring of the budgetary obligations, the fiscal amnesty or the possibility of granting the payment rescheduling by the central fiscal body.

In the following we will make a brief review of some amendments brought by this normative act.

Article I of the analyzed normative act stipulates: “Art. I. – Taxpayers obliged to pay the tax specific to certain activities, according to Law no. 170/2016 regarding the specific tax of some activities, with the subsequent completions, for the year 2021, does not owe specific tax for a period of 90 days calculated starting with April 1, 2021. ”

Thus, by reference to the provisions of Law no. 170/2016, taxpayers carrying out activities corresponding to NACE codes: 5510 – Hotels and other similar accommodation facilities, 5520 – Holiday and short-term accommodation facilities, 5530 – Caravan parks, campsites and campsites, 5590 – Other services accommodation, 5610 – Restaurants, 5621 – Event catering, 5629 – Other food service activities nec, 5630 – Bars and other beverage service activities, benefit from a tax exemption for a period of 90 days , starting with April 1, 2021.

G.E.O. no. 19/2021 also modifies the Government Ordinance no. 6/2019 on the establishment of fiscal facilities.

Thus, under section 3 of G.O. no. 6/2019, in the form amended by O.U.G. 19/2021 it is mentioned that the debtor who wishes to restructure his budgetary obligations has the obligation to notify the competent fiscal body about his intention between November 1, 2020 and September 30, 2021 (and not only until March 31, 2021, according to the previous form), under penalty of not having the right to benefit from the restructuring of budgetary obligations, and the obligation to consult an independent expert in order to draw up a restructuring plan and the prudent private creditor test. In addition, according to the new amendments brought by G.E.O. no. 19/2021, the request for restructuring the budgetary obligations can be submitted until January 31, 2022.

Another normative act amended by G.E.O. 19/2021 is the G.E.O. no. 69/2020 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, as well as for the establishment of fiscal measures.

According to art. VIII para. (4), as amended by G.E.O. no. 19/2021, the fiscal amnesty is extended until January 31, 2022 (and not only until March 31, 2021, according to the form prior to the amendment).

G.E.O. no. 19/2021 also modifies the Emergency Ordinance no. 181/2020 regarding some fiscal-budgetary measures, for the modification and completion of some normative acts, as well as for the extension of some terms, normative act that regulates the possibility of granting payment rescheduling by the central fiscal body.

According to the new amendments, the deadline for rescheduling the payment of budgetary obligations outstanding on December 25, 2020 is extended until September 30, 2021.

Article II of the G.E.O. no. 19/2021 regulates the suspension of the facilities for settling the expenses with early education. Thus, the procedure for settling the expenses with early education is extended until December 31, 2021, reason for which until this date this facility will be suspended.

During the period of suspension, the expenses for the proper functioning of the nurseries and kindergartens under the administration of the taxpayers are considered expenses with limited deductibility and fall under the 5% limit applied on the value of the expenses with the salaries of the staff.

G.E.O. no. 19/2021 introduces a new provision in the Fiscal Code regarding the deductibility of the acquisition costs of electronic cash registers.

Thus, in the case of associations without legal personality, in order to calculate the annual tax due by each associate member, the acquisition cost of electronic cash registers will be distributed in proportion to the percentage of participation corresponding to the contribution, according to the association contract.

Another amendment concerns the exemption of the submission by the economic operators of the recapitulative declarations, regarding the VAT.

Article III point 5 of the G.E.O. no. 19/2021 contains this amendment. In this respect, shall be declared by the recapitulative statement on intra-Community supplies and acquisitions only those intra-Community operations involving the transport of goods to / from Northern Ireland.

In addition to the aspects presented above, G.E.O. no. 19/2021 also brings other amendments regarding, among others: cancellation of accessories in the case of debtors who benefit from payment rescheduling or cancellation of accessories in the case of debtors who have requests for repayment.

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