Neue Bestimmungen zur Registrierung für die Nutzung einer der Sonderregelungen für elektronische Dienstleistungen

UPDATE: ANAF Order no. 3,039 / 2020 amends the Procedure for registration for VAT purposes of taxable persons providing services electronically, approved by Order of the President of ANAF no. 3,737 / 2016, as a result of the transposition into national legislation of the provisions of EU Regulation no. 815/2012 regarding the special regime for taxable persons providing electronic, telecommunications, television or broadcasting services to non-taxable persons.

We present below, in addition to the previously published news, a summary of the main provisions of the normative act, mentioning, comparatively, the legislative provisions replaced by the new order.

Annex to the Order of the President of ANAF no. 3,737 / 2016 for the approval of the Procedure for registration of taxable persons, in order to use one of the special regimes for electronic services, telecommunications, broadcasting or television, as well as for declaring the value added tax, according to the provisions of art. 314 and art. 315 of the Fiscal Code, in the situation where Romania is a member state of registration, published in the O.M. of Romania no. 25 / 10.01.2017, is amended and supplemented as follows:

  1. A taxable person not established in the European Union who opts for the use of the non-EU regime must also submit a declaration confirming that the person has not established his place of business in the territory of the European Union and does not have a permanent establishment in its territory.

Old provision: A taxable person not established in the European Union who opts for the use of the non-EU regime must also submit a declaration confirming that the person is not registered for VAT purposes in the European Union.

  1. For taxable persons registered for VAT purposes in Romania according to the provisions of art. 316 of the Fiscal Code and for which the use of the EU regime has been accepted, the information on the quality of taxable person using the EU regime is mentioned in the register of taxpayers.

Old provision: For taxable persons registered for VAT purposes in Romania according to the provisions of art. 316 of the Fiscal Code and for which the use of the EU regime has been accepted, is included in the fiscal vector, under the heading “Value added tax”, the quality of taxable person using the EU regime […].

  1. The taxable person shall be deemed to no longer fulfill the conditions necessary for the use of the special scheme in situations such as: (…)
  2. c) the taxable person, who uses the EU regime and who meets the conditions provided in art. 278 (8) of the Fiscal Code, does not opt ​​for the place of performance to be established in accordance with the provisions of art. 278 para. (5) lit. h) of the Fiscal Code, respectively to the beneficiary (newly introduced provision).
  3. For the application of the provisions from let. c), the competent fiscal body identifies, with the help of the computer application, the taxable persons who use the Mini One Stop Shop regime and who, in the special VAT declarations, submitted in Romania according to art. 315 para. (6) of the Fiscal Code, declared services whose total value, excluding VAT, does not exceed, in the current calendar year, 10,000 euros (46,337 lei) and did not exceed this amount during the previous calendar year. The selected persons are registered in the List of taxable persons who use the special regime One One Stop Shop and who meet the conditions provided in art. 278 para. (8) of the Fiscal Code.

The selection is made annually, between April 20 and May 1, based on the special VAT returns submitted for the previous year and for the first quarter of the year in which the selection is made.

The competent fiscal body notifies, by means of electronic messages, the taxable persons who are included in the list in connection with their right to choose that the place of provision of services be established in accordance with the provisions of art. 278 para. (5) lit. h) of the Fiscal Code, respectively to the beneficiary.

The option is exercised by submitting the form (085) Option regarding the application / termination of the application of the provisions of art. 278 para. (5) lit. h) of Law no. 227/2015 on the Fiscal Code, according to the model approved by order of the president of ANAF, within 15 days from receiving the notification.

The taxable persons who, following the notification, choose to apply the provisions of art. 278 para. (5) lit. h) of the Fiscal Code, respectively provide services for which the place of supply is to the beneficiary are eligible for the further use of the special regime.

Taxable persons who, following notification, do not submit the form (085) within 15 days of receipt of the notification no longer meet the conditions for using the special scheme. In this situation, according to the provisions of art. 278 para. (8) of the Fiscal Code, the place of provision of services is considered to be at the provider, in which case the information on value and value added tax related to operations is entered in the form (300) Value added tax return.

Initial news: Order no. 3,039 / 2020 regarding the amendment and completion of the annex to the Order of the President of ANAF no. 3,737 / 2016 for the approval of the Procedure for registration of taxable persons, in order to use one of the special regimes for electronic services, telecommunications, broadcasting or television, as well as for declaring the value added tax, according to the provisions of art. 314 and art. 315 of the Fiscal Code, in the situation where Romania is a member state of registration was published in the O.M. no. 684 of July 31, 2020.

According to the new normative act, regarding the provisions regarding the registration in order to use one of the special regimes for electronic, telecommunications, broadcasting or television services, provided in art. 314 and art. 315 of the Fiscal Code, the new normative act stipulates, among other things, that “a taxable person not established in the European Union who opts for the use of the non-EU regime must also submit a declaration confirming that the person has not established his territory of the European Union and does not have a permanent establishment in its territory ”.

Also, according to the new Order, “for taxable persons registered for VAT purposes in Romania according to the provisions of art. 316 of the Fiscal Code and for which the use of the EU regime has been accepted, the information on the quality of taxable person using the EU regime is mentioned in the register of taxpayers. The quality of taxable person using the EU regime does not cancel the obligations to declare and pay the tax resulting from the quality of taxable person registered for VAT purposes according to art. 316 of the Fiscal Code ”.

Ihr Steuervertreter

Profil anzeigenArtikel lesen

Andreea Bezdedeanu

  • Junior Berater
  • Bukarest

Andreea ist Steuerberaterin und spezialisiert auf Umweltfonds, Mehrwertsteuer-Compliance und Intrastat-Meldungen. Sie hat einen BA in Finanzen und internationalen Wirtschaftsbeziehungen von der Akademie für Wirtschaftsstudien in Bukarest und spricht fließend Englisch. Andreea unterstützt die Kunden im Prozess der Mehrwertsteuerregistrierung, bei der Einhaltung der Mehrwertsteuer und bei Fragen zu Umweltfonds sowie bei anderen verschiedenen Beratungsangelegenheiten.