Indirect Tax Newsflash
February 2010
No. 48 English
January 2010
No. 47 English
December 2009
No. 44 English
No. 43 English
No. 42 English
November 2009
No. 41 English
October 2009
No. 40 English
September 2009
No. 39 English
August 2009
No. 38 English
July 2009
No. 37 English
No. 36 English
No. 35 English
June 2009
No. 34 English
No. 33 English
April 2009
No. 32 English
March 2009
No. 30 English
No. 29 English
No. 28 English
February 2009
No. 27 English
January 2009
No. 26 English
No. 25 English
December 2008
No. 24 English
No. 23 English
November 2008
No. 22 English
June 2008
No. 21 English
May 2008
No. 20 English
April 2008
No. 19 English
No. 18 English
No. 17 English
March 2008
No. 16 English
No. 15 English
February 2008
No. 14 English
No. 13 English
January 2008
No. 12 English
December 2007
No. 11 English
No. 10 English
November 2007
No. 9 English
No. 8 English
October 2007
No. 7 English
June 2007
No. 6 English
May 2007
No. 5 English
April 2007
No. 4 English
No. 3 English
No. 2 English
March 2007
No. 1 English
No. 48 English
- Orders regarding the model and content of returns 300 and 390.
- Ordine privind modelul si continutul formularelor 300 si 390 (VIES).
January 2010
No. 47 English
- New rules on VAT refund procedures starting from 1 January 2010.
- Noi reguli cu privire la procedurile de rambursare a TVA incepand cu 1 ianuarie 2010
- Taxable persons required to register for VAT purposes if they render or receive intra-community taxable services. Main sector affected: Finance and Banking.
- Obligatia persoanelor impozabile de inregistrare in scopuri de TVA daca presteaza sau primesc servicii intracomunitare taxabile. Principalul sector afectat: cel financiar-bancar.
- Instructions for filling in an electronic Accompanying Administrative Document (e-AAD).
- Instructiuni de completare a documentului administrativ de insotire in format electronic (e-DAI).
December 2009
No. 44 English
- Draft legislation to require monthly submission of Return 394 and to amend its content
- Proiect privind modificarea modelului si continutului declaratiei informative 394
No. 43 English
- EU Commission Regulation no. 1174/2009 on new rules for VAT reimbursements
- Regulamentul Comisiei Europene nr. 1174/2009, cu privire la noile reguli de rambursare a TVA
No. 42 English
- Recent developments at European Court of Justice and a new tool developed by KPMG
- Noutati legate de jurisprudenta Curtii Europene de Justitie, precum si o noua aplicatie oferita de catre KPMG
November 2009
No. 41 English
- Reduced specific excise duties now available to beer manufacturers with operating production capacities of over 200,000 hl/year
- Accize specifice reduse aplicabile si producatorilor de bere care detin capacitati de productie de peste 200.000 hl/an
October 2009
No. 40 English
- Implementation of the Import Control System - ICS
- Implementarea Sistemului de Control al Importului - ICS
September 2009
No. 39 English
- Documents and forms used in the tax audit of individuals
- Documente si formulare utilizate in activitatea de inspectie fiscala la persoane fizice
August 2009
No. 38 English
- Registration of wholesale or retail economic operators that sell petroleum products
- Inregistrarea operatorilor economici care comercializeaza in sistem angro sau en detail produse petroliere
July 2009
No. 37 English
- Instructions issued on access to the new computerized transit system (NCTS)
- Instructiuni privind accesul la noul sistem computerizat de tranzit (NCTS)
No. 36 English
- New measures for the settlement of VAT claims
- Noi măsuri privind soluţionarea deconturilor cu sume negative de TVA cu opţiune de rambursare
No. 35 English
- New technical norms for customs registration
- Norme tehnice privind egistrarea scopuri vamale
June 2009
No. 34 English
- The EORI number ? compulsory from 1 July 2009
- Obligativitatea utilizării numărului EORI ep⮤ cu 1 iulie 2009
No. 33 English
- VAT- Changes with respect to taxpayers which use the quarter as the fiscal period and which perform taxable intra-Community acquisitions of goods in Romania
- TVA ? modificări privind contribuabilii ce utilizează trimestrul ca perioadă fiscală şi care efectuează o achiziţie intracomunitară taxabilă Rom⮩a
April 2009
No. 32 English
- Increase in the minimum level of excise duty for cigarettes from 1 April 2009
- Majorarea nivelului accizei minime pentru ţigarete de la 1 aprilie 2009
March 2009
No. 30 English
- Reduction in the guarantee for obtaining an end-user authorization
- Diminuarea garanţiei vederea autorizării ca utilizator final
No. 29 English
- Customs duties suspension for LCD monitors extended
- Suspendare de taxe vamale pentru monitoare LCD
No. 28 English
- EORI registration number (Economic Operator Registration and Identification)
- Obţinerea numărului EORI (Numărul de egistrare şi Identificare a Operatorilor Economici)
February 2009
No. 27 English
- Informative annual VAT declarations due 25 February
- Declaraţii anuale informative de TVA
January 2009
No. 26 English
- Customs duty suspensions starting 1 January 2009
- Suspendări de taxe vamale ep⮤ cu 1 ianuarie 2009
No. 25 English
- VAT Updates
- Noutăţi legislative materie de TVA
December 2008
No. 24 English
- New legislation on VAT and customs
- Noutăţi legislative materie de TVA şi vămi
No. 23 English
- VAT Updates
- Noutăţi materie de TVA
November 2008
No. 22 English
- New registration requirements for traders in some energy products.
- Obligaţie de egistrare pentru anumiţi operatori economici
June 2008
No. 21 English
- AEO electronic database is now available
- Baza de date electronică AEO este acum disponibilă
- La base de donn饳 鬥ctronique des AEO est maintenant disponible
May 2008
No. 20 English
- Changes to the guidelines for value added tax records
- Modificări ale liniilor directoare pentru evidenţă a taxei pe valoarea adăugată
April 2008
No. 19 English
- A new template for the VIES 390 return
- Un nou model pentru Declaraţia recapitulativă 390 VIES
No. 18 English
- C-TPAT (AEO) Security Criteria recognized by Chinese Customs Authority
- Criteriile de securitate PV-CT (AEO) recunoscute de către Autorităţile Vamale Chineze
- Crit貥s de s飵rit頃-TPAT (AEO) reconnus par les Autorit鳠Douani貥s Chinoises
No. 17 English
- Road Map set out on recognition of AEO Certificate by U.S. Customs
- S-a demarat un plan de acţiune pentru recunoaşterea Certificatului de OEA de către Autorităţile Vamale ale SUA
- Plan d?action d魡rr頰our la Reconnaissance du Certificat OEA par les Douanes am鲩caines
March 2008
No. 16 English
- New Community Customs Code
- Noul Cod Vamal comunitar
- Le nouveau Code Douanier communautaire
No. 15 English
- EU Commission proposes amendments to Council Directive 92/12/EEC regarding harmonized excises
- Comisia Europeană propune modificarea Directivei 92/12/CEE a Consiliului European privind accizele armonizate
- La Commission Europ饮ne propose la modification de la Directive 92/12/CEE du Conseil Europ饮 concernant les accises harmonis饳
February 2008
No. 14 English
- Central Customs Laboratory given increased powers to test excisable goods produced in customs warehouses
- Sfera de activitate a Laboratorului Central Vamal lărgită cu testarea bunurilor accizabile produse antrepozite fiscale
No. 13 English
- EU Commission clarifies transit rules for vehicles under Article 3 of TIR Convention
- Comisia Europeană clarifică regulile de tranzit pentru vehicule sub incidenţa Articolului 3 al Convenţiei TIR
January 2008
No. 12 English
- The Government has made amendments to the method for effecting deductions for negative VAT amounts with an option of reimbursement
- Guvernul a adus modificări Metodologiei de soluţionare a deconturilor cu sume negative de TVA cu opţiune de rambursare
- Le Gouvernement a apport頤es modifications ࠬa M鴨odologie de solution remboursement de la TVA
December 2007
No. 11 English
- Possible anti-dumping tax for certain products imported from China
- Posibilă taxă anti-dumping pentru unele produse importate din China
- Possible taxe anti-dumping sur certains produits import鳠de Chine
No. 10 English
- Verification of proof of origin for certain food products imported into the EU - Notice addressed to importers Registered in the EU
- Controlul ulterior al dovezilor de origine - Aviz adresat importatorilor egistraţi Comunitate
- Le contr?ult鲩eur des preuves d?origine - Avis adress頡ux importateurs enregistr鳠dans la Communaut鼯li>
November 2007
No. 9 English
- Government makes modifications to the legal provisions regarding the application of VAT exemptions for export operations and intra-community deliveries
- Guvernul aduce noi modificări dispoziţiilor legale cu privire la aplicarea scutirilor de TVA pentru operaţiunile la export şi livrările intracomunitare
- Le Gouvernement apporte des nouvelles modifications aux dispositions l駡les concernant l?application d?exon鲡tions de TVA sur les op鲡tions d?exportation et les livraisons intra-communautaires
No. 8 English
- The Government has made modifications and additions to the instructions for the application of VAT simplification measures in the case of multiparty operations regarding work on movable goods. For more details: Indirect TaxMatters no. 1
- Guvernul a adus modificări şi completări Instrucţiunilor de aplicare a măsurilor de simplificare domeniul TVA privind operaţiunile pluripartite din Comunitate legate de lucrări asupra bunurilor mobile corporale. Pentru mai multe informatii: Indirect TaxMatters no. 1
- Le Gouvernement a modifi頥t compl鴩 les instructions d?application des mesures simplifi饳 dans le domaine de la TVA concernant les op鲡tions pluripartites visant des travaux sur des biens meubles corporels. Pour en savoir plus: Indirect TaxMatters no. 1
October 2007
No. 7 English
- Orders of the National Customs Administration have been published, regarding the conditions for authorization of special customs procedures, as well as modification of provisions regarding simplified customs clearance procedures
- Au fost publicate Ordine ale Administraţiei Naţionale a Vămilor privind stabilirea procedurilor de autorizare a regimurilor vamale economice precum şi modificarea prevederilor privind procedurile simplificate de vămuire
June 2007
No. 6 English
- The format and content of VAT returns has been changed under Order no. 273/2007 of the Ministry of Economy and Public Finance.
The format has also been approved for the Informative Declaration for the supply of goods/services and acquisitions made on national territory by VAT payers under Order no. 702/2007 of the President of the National Fiscal Administration (ANAF)
- Prin Ordinul Ministrului Economiei şi Finanţelor nr. 273/2007, s-a modificat modelul şi conţinutul formularului (300) Decont de taxă pe valoarea adăugată?.
Prin Ordinul Preşedintelui ANAF nr. 702/2007, a fost aprobat modelul Declaraţiei informative privind livrările/prestările şi achiziţiile efectuate pe teritoriul naţional de către plătitorii de TVA
May 2007
No. 5 English
- The Ministry of Economy and Finance has published an Order which reduces the number of cases in which negative VAT returns with refund option are administered with the prior control of tax inspectors. The measure aims to facilitate the VAT refund procedure for taxable persons who mainly carry out export activities and for large and medium-sized taxpayers
- ή vederea simplificării procedurii de rambursare a taxei pe valoarea adăugată persoanelor impozabile care desfăşoară preponderent activităţi de export, precum şi contribuabililor mari şi mijlocii, Ministerul Economiei şi Finanţelor a emis un ordin care limitează numărul cazurilor care soluţionarea deconturilor cu sume negative de TVA şi opţiune de rambursare se face cu inspecţie fiscală anticipată
April 2007
No. 4 English
- From 1 January 2007, Romania implemented the provisions of the EUs 8th Directive on VAT 79/1072/EEC- into national VAT legislation, enabling taxable persons established in other EU Member States but not registered with the Romanian tax authorities to apply for and potentially obtain a refund of input Romanian VAT paid in respect of acquisitions, imports and supplies of services
- ήcep⮤ din 1 ianuarie 2007, Rom⮩a a implementat legislaţia naţional㠰rivind TVA prevederile Directivei a 8-a TVA 79/1072/EEC, oferind persoanelor impozabile stabilite alte state ale Uniunii Europene posibilitatea de a solicita şi de a obţine rambursarea TVA pl㴩t㠮n Rom⮩a aferent㠬ichizi importurilor şi serviciilor de care aceste persoane au beneficiat
No. 3 English
- Import VAT is generally payable at the border as from 15 April 2007. Certain ?large? importers may avoid payment of VAT based on a ?payment delay certificate?
- TVA va fi general pl㴣?vam㠮ncep⮤ cu 15 aprilie 2007. Anumi?rtatori ?semnificativi? ar putea evita plata TVA pe baza unui certificat de am⮡re de la plat㔼/li>
No. 2 English
- 25 April 2007 is the deadline for the Recapitulative return for the first calendar quarter
- Pe 25 Aprilie este termenul de depunere al Declara?capitulative pentru primul trimestru calendaristic
March 2007
No. 1 English
- Government Decision no. 213 issued on 2 March 2007 amends the Methodological Norms for the Application of the Fiscal Code, approved by Government Decision no. 44/2004. The new amendments mainly relate to Value Added Tax (VAT) and excise duties
- Pe 2 martie 2007 a fost publicat㠮n Monitorul Oficial Hot㲢rea Guvernului nr. 213 pentru modificarea şi completarea Normelor metodologice de aplicare a Codului fiscal, aprobate prin Hot㲦#259;rea Guvernului nr. 44/2004. Noile prevederi aduc modific㦣259;ri principal ceea ce priveşte taxa pe valoarea ad㵧at㠦#351;i accizele
