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Emergency Ordinance no. 87 on the amendment of some normative acts in the field of  e-Transport, e-VAT and e-Invoice, as well as for the regulation of some fiscal-budgetary  measures 

(Official Gazette no. 608 of 28.06.2024) 

The Government Emergency Ordinance No. 87 introduces clarifications and amendments to the  e-Transport, e-VAT and e-Invoice Systems. We have summarized below the most important provisions  and amendments brought by the present normative act: 

I. RO e-Transport System 

  • The application of penalties in the case of users who have the status of authorized economic  operator, obliged to declare international transports is postponed until January 1st, 2025. 

II. RO e-VAT system 

  • The date of submission of the pre-completed VAT return by the tax authorities is modified, i.e.  until the 5th of the month following the legal deadline for submitting the VAT return.  
  • The threshold for significant differences between the pre-completed VAT return and the VAT return  submitted by the taxpayers is modified, i.e. from RON 1.000 to RON 5.000 and the cumulative  condition regarding the minimum threshold of 20% remains in force. 
  • The taxpayers are obliged to reply within 20 days from the date of receipt of the notification of  compliance, which is sent together with the pre-completed VAT return, to justify the significant  differences between the pre-completed VAT return and the VAT return submitted by the taxpayer. 
  • The confirmation notification shall not be taken into account in determining the tax risk indicators  until January 1, 2025. Additionally, up until the previously mentioned date, there are no applicable  penalties for the non-submission by the taxpayer of the response to the Notification of  compliance RO e-VAT. 

III. RO e-Invoice system 

  • The use of the RO e-Invoice System until July 1, 2025 is not mandatory for the supply of goods  or services performed by cultural centers of other states operating on the territory of Romania  on the basis of governmental agreements.

Order no. 1337 / 1268 of 17.06.2024 for the approval of the Procedure for the use and  operation of the national system for monitoring the transportation of goods  RO e-Transport 

(Official Gazette no. 597 of 27.06.2024) 

Order no. 1337/2024 approves a new procedure for the use and operation of the national system for  monitoring the transportation of goods RO e-Transport. Among the most important provisions are the  following: 

  • Clarifications are made with regard to international transports that are subject to monitoring in  the RO e-Transport system, namely with regard to the categories of vehicles with which the  transport are realised, as well as weight and value conditions of the goods subject to  transportation. 
  • New rules regarding real time monitoring of transports are introduced, such as: Obligations of the transport operator to ensure the proper functioning of devices for  automatic transmission of positioning data or to equip the transport vehicle with  telecommunication terminal devices using satellite positioning and data transmission  technologies; 
    • Obligations of the transport vehicle driver; 
    • Obligations of the users (i.e. persons who have the obligation to declare data in the RO  e-Transport system); 
  • New clarifications on the determination of the value of goods and of undervalued goods. 
  • Clarifications are made on goods not received, that will be returned to the warehouse of loading  or the nearest warehouse of the consignor. A new UIT code is required for returns of received  goods. 
  • Rules for confirming shipments after completion; In case the user does not exercise the option  to confirm the shipment before the UIT code expires, the RO e-Transport system will confirm the  shipment automatically. This rule is only applicable if the confirmation of the declared information  is made after the UIT code is obtained. 
  • Provisions on how to declare data in the RO e-Transport system in the case of ambulant sales on  the national territory (‘van sales’) in the case that the beneficiaries of the transported goods are  not known at the start of the transport. 
  • The transportation of high tax risk goods purchased from cash and carry shops, representing  products that the customer chooses from the shelf, pays at the cash registers and transports  them on his own behalf, are not subject to declaration in the RO e-Transport System.

Emergency Ordinance no. 78 amending and supplementing Law no. 227/2015 on the  Fiscal Code, as well as regulating some fiscal-budgetary measures 

(Official Gazette no. 596 of 26.06.2024) 

Government Emergency Ordinance no. 78 introduces clarifications from the VAT perspective on non reusable packaging circulating in the SGR guarantee-return system: 

  • The guarantee related to products in SGR packaging charged by manufacturers, distributors and  traders under the SGR system does not represent consideration for a supply of goods/services  within the scope of value added tax. 
  • SGR packaging not returned at the end of a calendar year is considered as a supply of goods  made by the SGR administrator. The chargeable event for the supply of goods will occur on the  last day of the calendar year. 
  • The taxable base of the delivery of goods will be the difference between the value of the  guarantees received and the value of the guarantees returned by the SGR administrator in a  calendar year, excluding the related value added tax. 

If the calculated tax base is negative, i.e. the value of the returned guarantees is higher than the  value of the guarantees received in a calendar year by the SGR administrator, the SGR  administrator will reduce the amount of tax collected by the VAT amount corresponding to this  difference in the tax return for the last tax period of the respective year.

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For additional details regarding the above, you can contact any member of the Taxhouse team or you can send us an e-mail at office@taxhouse.ro.

Amendments of tax legislation for e-VAT and e-Invoicing