On the 31st of August 2021, the Government Ordinance no. 11/2021 for the amendment and completion of Law no. 207/2015 regarding the Tax Procedure Code and for the regulation of some fiscal measures was published in the Official Gazette no.832.
Through this normative act, important procedural changes have been implemented which aim, in general, at (i) supporting the business environment through simplified procedures, debureaucratization, respectively (ii) the transition of the fiscal administration to the electronic environment, by means of distance communication, strategic changes in connection with which the Coalition for the Development of Romania (of which Biris Goran is part) had an active involvement in the process that includes the definition, debate and implementation in a form that is, as much as possible, balanced and sustainable considering the perspective of the Romanian business environment.
We present in the following the main changes introduced by the Government Ordinance no. 11/2021:
- Supporting the business environment through simplified procedures, debureaucratization: Extension of the VAT reimbursement mechanism with subsequent control (changes will enter into force starting with February 1st, 2022);
- Permanent introduction of a payment rescheduling procedure, in a simplified form;
- Extension of the situations in which it is possible to correct errors in payment documents (even when the payment was made to another budget, administered by a different tax body, under certain conditions);
- Completion of the legislative framework on fiscal facilities consisting in the cancellation of ancillary obligations related to the principal obligations with due dates prior to the 31st of March 2020, by:
- Extending the facilities to such obligations established as a result of a tax inspection started after the date of entry into force of GEO no. 69/2020 and completed before the date of entry into force of GEO no.19/2021;
- Including such obligations established as a result of documentary checks in the scope of the facilities;
- Introduction of the possibility to suspend, upon request, the conditions of validity of the payment rescheduling for taxpayers whose activity is restricted or closed by decisions of the competent state bodies, during the state of emergency or alert;
- The transition of the tax administration to the electronic environment:
- Regulation of the standard fiscal control file (SAF-T), of the submission obligation, applicable sanctions and contraventions (the amendments will enter into force starting with the 1st of January 2022);
- Introduction of he obligation to submit requests, documents in relation to the central fiscal body exclusively electronic means of remote transmission, with the effect of requests, documents submitted in physical form not being taken into consideration, in the case of certain categories of taxpayers (legal entities, associations and other entities without legal personality, natural persons pursuing a liberal profession or pursuing an economic activity independently). These amendments will enter into force on 1 March 2022.