• Tax Flash nr. 73
Article:

Tax Flash nr. 73

31 May 2022

Recently, provisions on the RO e-invoice, RO e-Transport system and the establishment of a state aid scheme of 0,5 RON per liter of fuel purchased to compensate for the increase in fuel prices were published in the Official Gazette. In this regard, we further mention the most important legislative provisions introduced.

 

1. RO e-invoice

In the Official Gazette no. 490 of 17.05.2022, Law no. 139/2022 for the approval of the Government Emergency Ordinance no. 120/2021 on the administration, operation and implementation of the national system on electronic invoicing RO e-Invoice and electronic invoicing in Romania, as well as for completing the Government Ordinance no. 78/2000 on the approval, issuance of the vehicle identity card and certification of the authenticity of road vehicles for placing on the market, making available on the market, registration or registration in Romania, as well as market surveillance for them was published.

According to art. II of the law is introduced the obligation of the economic operators established in Romania, in the B2G relation, to issue electronic invoices and to transmit them through the national system regarding the electronic invoice RO e-Invoice, starting with July 1, 2022.

We mention that the B2G relationship is defined in the GEO as the transaction between an economic operator that has the quality of contractor or subcontractor / subcontractor under Law no. 98/2016, with subsequent amendments and completions, Law no. 99/2016, with subsequent amendments and completions, Law no. 100/2016, with subsequent amendments and completions, and of the Government Emergency Ordinance no. 114/2011 on the award of certain public procurement contracts in the fields of defense and security, approved with modifications and completions by Law no. 195/2012, as subsequently amended and supplemented, and contracting authorities or contracting entities that receive and process electronic invoices.

To use the e-invoice system, economic operators must be registered in the VPS (Virtual Private Space).

Regarding the use of the e-invoice system in the B2B relationship, it will be mandatory starting with July 1, 2022, for products with high fiscal risk, according to Order 12/2022 (vegetables, fruits, edible roots and tubers, other edible plants, alcoholic beverages, new construction, mineral products, clothing and footwear).

However, the required categories, as well as the date on which this obligation will occur will be established by NAFA’s Order (which will be issued within 30 days from the date of adoption of the Decision authorizing Romania to apply a special measure derogating from the articles 178, 218 and 232 of Council Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax, as amended).

 

2. RO e-transport

In the Official Gazette no. 356 of 11.04.2022, the Emergency Ordinance no. 41/2022 for the establishment of the National System for monitoring the road transport of goods with high fiscal risk RO e-Transport and repealing art. XXVIII of the Government Emergency Ordinance no. 130/2021 regarding some fiscal-budgetary measures, the extension of some terms, as well as for the modification and completion of some normative acts was published.

Also, on May 3, 2022, Order no. 802/2022 on the establishment of goods with high fiscal risk transported by road that are monitored through the RO e-Transport System was issued. The goods with high fiscal risk transported by road that are monitored through the RO e-Transport System are: vegetables, plants, roots and tubers, food, edible fruits; peel of citrus fruits or melons, beverages, alcoholic beverages and vinegar, salt; sulfur; earth and stones; plaster, lime and cement, clothing and clothing accessories, footwear, gaiters and the like, cast iron, iron and steel.

According to the Ordinance, the obligation to declare in the RO e-Transport System regarding the transport of goods with high fiscal risk belongs to the following users:

  1. the consignee registered in the import customs declaration, respectively the consignor registered in the export customs declaration;
  2. the beneficiary from Romania, in case of intra-community acquisitions of goods with high fiscal risk;
  3. the Romanian supplier, in case of internal transactions or intra-community deliveries of goods with high fiscal risk, as the case may be;
  4. to the depositary, in the case of goods with a high fiscal risk which are the subject of intra-Community transactions in transit in Romania.

Also, we mention that the UIT code must be entered on the transport document (the unique code generated by the RO e-Transport System through which the goods related to each commercial relationship that is the object of the transport of goods with high fiscal risk are identified) which the persons who have the obligation to declare will make available to the carrier, and the driver of the transport vehicle is obliged to present, at the request of the competent bodies within NAFA or of the Romanian Customs Authority, the documents that accompany the transport of goods with high fiscal risk.

If both high-risk and non-high-risk goods are transported, the users have the obligation to declare in the RO e-Transport System the data related to all the transported goods.

We draw attention to the fact that the Ordinance provides fines for non-compliance with the provisions regarding the RO e-transport system.

The application procedure of the Ordinance is not yet published in the Official Gazette, but we specify that NAFA published, in decisional transparency, the draft Order for the approval of the Procedure for the use and operation of the national system for monitoring the transport of goods with high fiscal risk RO e-Transport. The draft order stipulates that the computer application for transport management with high fiscal risk, part of the national system RO e-Transport is available in the Virtual Private Space.

 

3. Establishment of a state aid scheme of 0,5 RON per liter of fuel purchased to compensate for the increase in fuel prices

In the Official Gazette no. 503 of 23.05.2022, Decision no. 667 of 18.05.2022 on the establishment of a state aid scheme to compensate for the increase in the price of fuel for engine fueling, as a result of the armed conflict in Ukraine, as well as the amendment of Annex no. 2 to the Government Decision no. 370/2021 on the organization and functioning of the Ministry of Transport and Infrastructure was published.

The decision provides for the granting of state aid to eligible economic operators to compensate for the increase in the price of fuel, of 0,5 RON per liter of fuel purchased, but not more than 400,000 euro per enterprise.

The aid is addressed only to economic operators who carry out road transport of goods - on their own account or for a fee, respectively transport of persons.

The Decision sets out the eligibility conditions and the procedure for granting state aid.

State aid under the State aid scheme is granted only after obtaining the authorization decision from the European Commission, and the State aid payment is made until 31 July 2023 inclusive, within the budget allocated to the scheme.