Order no. 3281/2020 for the amendment of the Order of the President of the National Agency for Fiscal Administration no. 3769/2015 on reporting of deliveries/supply of services and purchases carried out on national territory by persons registered for VAT purposes and for the approval of the draft and content of the informative statement on deliveries/supply of services and purchases carried out on national territory by persons registered for VAT purposes
In the Official Gazette no. 764 from August 21st 2020 was published the Order no. 3281/2020 which entered into force on August 21st 2020.
According to the order, in the new 394 form, the companies will declare if they have carried out operations with affiliated parties. We mention that the new form will be used for declaring the operations carried out from September 1st 2020.
Law no. 193/2020 for the amendment and completion of Law no. 448/2006 on the protection and promotion of the rights of persons with disabilities
In the Official Gazette no. 767 from August 21st 2020 was published Law no. 193/2020 which entered into force on August 24th 2020.
According to the amendments introduced by Law no. 193/2020, employers who have the obligation to declare and pay the contribution for non-employed persons may opt for one of the following obligations:
a) to pay monthly to the state budget an amount representing the minimum gross basic salary multiplied by the number of jobs for which they did not employ persons with disabilities;
b) to pay monthly to the state budget an amount representing the equivalent of at least 50% of the minimum gross basic salary multiplied by the number of jobs for which they did not employ persons with disabilities, and with the amount representing the difference up to at the level of the amount provided in letter a) to purchase, on the basis of a partnership, products or services realized through the own activity of the disabled persons employed in authorized protected units.
At the same time, a new type of protected units is introduced, namely: units without legal personality, with own management, in the form of sections, workshops or other structures within non-profit organizations, which employ at least 3 people with disabilities representing at least 30% from the total employees of the respective section, workshop or structure.