Highlights
- Mandatory B2G e-invoicing as of July 2022
- Romania B2B RO e-invoicing eFactură July 2022 for high risk products
- ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis
- New deadline for submission of SAF-T – First report due July 31, 2022
- Romania VAT on car petrol cut April 2022
ECJ
- ECJ C-612/20 (Happy Education) – Decision – School after school program not VAT exempted
- ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis
- ECJ C-487/20 (Philips Orăştie) – Decision – A Member State can not introduce less favorable procedural rules for claims for VAT refund.
- ECJ C-582/20 (SC Cridar Cons SRL) – Judgment – Refusal of VAT deduction without disposing of objective information about VAT fraud
- ECJ C-627/21 (Administraţia Judeţeană a Finanţelor Publice Sibiu … )- Order – Right to deduct VAT if VAT registration is cancelled for a given period
E-Invoicing
- Five key questions about e-Invoicing in Romania
- Mandatory B2G e-invoicing as of July 2022
- Mandatory B2G E-Invoicing as of July 1, 2022
- Romania Makes Invoice Submission Through RO E-Invoice System for Business-to-Government Transactions Mandatory
- Romania B2B RO e-invoicing eFactură July 2022
- Draft amendments to e-Factura regulation were just published in Romania
- Romania e-Invoicing
- Draft amendments to E-Factura regulation
- E-invoicing system in Romania also available for B2B relations
- Romania introduces E-Invoicing using the Central Platform RO-EFactura
- Electronic invoicing, from theory to practice. How does it apply in Romania?
- B2B E-Invoice system optional as of April 1, 2022 and mandatory as of July 1, 2022 for risky products
- Romania launches its RO e-Invoice electronic invoicing platform
- Stores will have to issue invoices and vouchers in e-Invoice system for high tax risk products
- RO e-Factura could bring over EUR 7 billion to the state budget
- B2B E-invoicing Mandate for High-risk Products and E-transport System
- High-risk products are defined as part of the new e-invoicing framework in Romania
- Romania launches e-Invoicing for high-risk products!
- Romania B2B RO e-invoicing eFactură 2022 registrations
- High-risk products are defined as part of the new e-invoicing framework
- B2B taxpayers supplying high fiscal risk products will be obliged to issue e-invoices as of July 1, 2022
- Romania launches new e-invoicing system – “RO e-Factura”
E-Transport
- What Businesses Need to Know About the Romanian E-Transport System
- Romanian E-Transport System Details Announced
- Romanian e-Transport system monitoring goods with high tax risk optional as of April 1, mandatory as of July 1, 2022
Exemptions
Fiscalization
- Fiscalization in Romania
- Cash registers, the main reason for the sanctions given by ANAF in the second half of last year
Fixed Establishment
- Extended practice of the tax authority to establish fixed establishments could lead to repayment over 100 million euros by ANAF
- First favorable and final decision issued by Romanian court on the subject of Fixed Establishment
Fraud
- Romania may suspend objection for further investigation into fraud
- Government’s priority is to reduce the VAT fiscal deficit and to reduce tax evasion
Interest & Penalties
Other
- Romania has once again given up its bid to join the Eurozone
- Settlement of claims with negative amounts in Romania
- Romanian ANAF launches the mobile application and introduces new electronic services in SPV for taxpayers
- ANAF DOCUMENT – The transport of vegetables, fruits, alcoholic beverages, clothing, footwear, salt and some construction materials will have…
- VAT borne by the budget for certain gas distribution and energy production projects
Rate
- Reform of VAT rates begins: What are the steps for Romania?
- Romania to Cut VAT Rate for Auto Fuels
- Romania VAT on car petrol cut April 2022
- Romania Proposes Reduced VAT Rate of 5% on Car Fuels as of April 1, 2022
- Proposal to discuss the VAT rate reduction to 5% on car fuels will be discussed in the Senate
- VAT Committee – WP 1032 Addendum – Romanian consultation on Reduced rate of VAT for supplies of district heating
- Romania will have the opportunity to reduce VAT on food to 0% by next year at the latest: in what context?
- Romania considers zero VAT on food as inflation rises
- Romanian Govt. ponders 5% preferential VAT rate for energy after April
- Reduced VAT Rate for Heating Supplies as of Jan 1, 2022 till March 31, 2022
Real Time Reporting
- Eastern European Jurisdictions: CTC update
- The Ministry of Finance makes key efforts towards digitization in business and tax evasion
- Digitalization in Romania starts soon!
- Eastern Europe: the rise of CTSs (Continuous Transaction Controls)
Refund
- Romania violates EU law by not granting VAT refund despite bank guarantee
- VAT Refund Procedure for Amounts Paid in Excess by Taxpayers Applying VAT Special Schemes
Reporting
Right to deduct VAT
SAF-T
- The deadline for Romania SAF-T medium and small taxpayers has been announced
- VPS mandatory for all taxpayers and SAF-T clarifications proposed
- ANAF – clarifications regarding the obligation to submit the SAF-T file
- Romania introduces SAF-T and edges closer to mandatory e-invoicing
- Audio Blog: SAF-T Romania is live for large taxpayers
- New deadline for submission of SAF-T – First report due July 31, 2022
War in Ukraine
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