Legea 227/2015 – Noul Cod Fiscal

Legea 227/2015 – Noul Cod Fiscal

[:ro]In Monitorul Oficial al Romaniei nr. 688/10.09.2015 a fost publicata Legea nr. 227/2015 privind Codul Fiscal
Principalele prevederi sunt:
Impozitul pe profit
Sunt considerate cheltuieli deductibile cheltuielile efectuate in scopul desfasurarii activitatii economice (in prezent sunt deductibile numai cheltuielile efectuate in scopul realizării de venituri impozabile).
Se simplifica modul de calcul al deductibilitatii cheltuielilor de protocol si a rezervei legale. Se pleaca de la profitul contabil, dar nu se mai fac ajustari cu veniturile neimpozabile si cheltuielile aferente acestor venituri.
Cheltuielile sociale sunt deductibile in limita unei cote de pana la 5% aplicata asupra valorii cheltuielilor cu salariile personalului (in prezent limita e de 2%).
Cheltuiala cu sponsorizarea se deduce din impozitul pe profit in limita a 5 la mie din cifra de afaceri (in prezent limita e de 3 la mie), dar fara a depasi 20% din impozitul pe profit datorat.
Cheltuielile inregistrate in evidenta contabila, dovedite ulterior ca fiind legate de fapte de coruptie, sunt considerate nedeductibile.
Pierderile inregistrate la scoaterea din evidenta a creantelor sunt deductibile si in cazul in care au fost incheiate contracte de asigurare.
Ajustarile pentru deprecierea creantelor sunt deductibile in limita unui procent de 30%. A fost eliminata conditia ce prevedea ca veniturile aferente creantelor trebuiau sa fie incluse in veniturile impozabile ale contribuabilului, celelalte conditii ramanand nemodificate.
Ajustarile pentru deprecierea mijloacelor fixe amortizabile sunt deductibile in cazul in care:
1. mijloacele fixe au fost distruse ca urmare a unor calamitati naturale sau a altor cauze de forta majora;
2. au fost incheiate contracte de asigurare.
Pentru imprumuturile pe termen lung in valuta de la alte entitati se reduce limita deductibilitatii ratei dobanzii la 4% (in prezent limita e de 6%), in functie de respectarea conditiilor privind gradul de indatorare.
In legatura cu scutirea de impozit a profitului reinvestit, se introduce o noua categorie de active (calculatoare electronice si echipamente periferice – clasa 2.2.9 din Catalog).
Incepand cu 1 ianuarie 2017 impozitul pe dividende este de 5%.
Microintreprinderi
Cota de impozitare pe veniturile microintreprinderilor este 3%. Prin exceptie, pentru persoanele juridice romane nou-infiintate, care au cel putin un salariat si sunt constituite pe o durata mai mare de 48 de luni, iar actionarii/asociatii lor nu au detinut titluri de participare la alte persoane juridice, cota de impozitare este 1% pentru primele 24 de luni de la data inregistrarii persoanei juridice romane.
Daca in cursul unui an fiscal o microintreprindere realizeaza venituri mai mari de 65.000 euro sau ponderea veniturilor realizate din consultanta si management in veniturile totale este de peste 20% inclusiv, aceasta datoreaza impozit pe profit, incepand cu trimestrul in care s-a depasit oricare dintre aceste limite.
Impozitul pe venit
Venitul net din drepturile de proprietate intelectuala se stabileste prin scaderea din venitul brut a cheltuielilor determinate prin aplicarea cotei de 40% asupra venitului brut (in prezent deducerea e de 20%).
Impozitul final retinut la sursa de 16% nu se mai aplica la venitul brut, ci la venitul brut din care se deduce cota forfetara de 40% si contributiile sociale obligatorii retinute la sursa.
Se prevede in mod clar acordarea indemnizatiei/diurnei si administratorilor.
Sunt neimpozabile tichetele cadou acordate tuturor salariatilor (nu numai celor cu copii minori) cu ocazia Pastelui, 1 iunie, Craciunului etc.
Se majoreaza sumele acordate sub forma de deducere personala.
Plafonul neimpozabil in cazul veniturilor din pensii se majoreaza la 1.050 lei. Acesta va ajunge la 1.200 lei in urmatorii trei ani.
In cazul veniturilor din transferul proprietatilor imobiliare din patrimoniul personal, notarii vor notifica organelor fiscale tranzactiile ale caror valoare declarata este inferioara valorii minime stabilite prin studiul de piata realizat de catre camerele notarilor publici.
Contributii sociale
Pentru veniturile din activitati independente se datoreaza contributia la asigurarile sociale (CAS), chiar daca sunt asigurati la sistemul public de pensii (salariati, pensionari, etc).
Tichetele cadou acordate salariatilor cu ocazia Pastelui, 1 iunie, Craciunului etc, nu intra in baza de calcul a contributiilor sociale.
Contributia de asigurari sociale pentru veniturile din activitati independente este in cota de 10.5%, dar contribuabilii pot opta pentru cota integrala de CAS de 26,3% corespunzatoare conditiilor normale de munca.
Pentru persoanele fizice cu venituri din pensii baza lunara de calcul al contributiei de asigurari sociale de sanatate (CASS) o reprezinta numai partea de venit care depaseste valoarea unui punct de pensie, stabilit pentru anul fiscal respectiv.
In anul 2016, persoanele care realizeaza venituri din drepturi de proprietate intelectuala sau din dividende nu datoreaza CASS pentru aceste venituri, daca obtin venituri supuse deja contributiei la sanatate, cum ar fi venituri din salarii, venituri din activitati independente, venituri din activitati agricole.
Incepand cu 1 ianuarie 2017, se datoreaza CASS pentru aceste venituri chiar daca beneficiarul obtine venituri din salarii, pensii sau alte activitati independente.
Pentru veniturile salariale realizate incepand cu data de 1 ianuarie 2017, daca totalul veniturilor este mai mare decat valoarea a de 5 ori castigul salarial mediu brut, contributia individuala de asigurari sociale de sanatate se calculeaza in limita acestui plafon.
Incepand cu data de 1 ianuarie 2017, se aplica acelasi plafon de 5 salarii medii pe economie si pentru veniturile din pensii, veniturile din activitati independente, venituri din dividende.
Persoanele fizice care nu obtin venituri si nu se incadreaza in categoriile de persoane exceptate de la plata CASS, datoreaza CASS lunar si au obligatia sa solicite inregistrarea la organul fiscal competent.
Impozite si taxe locale
Se elimina prevederile conform carora persoanele fizice care au in proprietate doua sau mai multe cladiri datoreaza un impozit pe cladiri majorat.
Se definesc notiunile de activitate economica, cladiri rezidentiale, nerezidentiale si cu destinatie mixta.
Impozitul pe cladiri, detinute atat de persoane fizice cat si de persoane juridice, se calculeaza prin aplicarea urmatoarelor cote:
– cladiri rezidentiale: intre 0,08% – 0,2%;
– cladiri nerezidentiale: intre 0,2 – 1,3%;
– cladiri cu destinatie mixta aflate in proprietatea persoanelor fizice: impozitul se calculeaza prin insumarea impozitului calculat pentru suprafata folosita in scop rezidential cu impozitul determinat pentru suprafata folosita in scop nerezidential.
Valoarea impozabila pentru cladirile nerezidentiale detinute de persoane fizice, se stabileste prin raport de evaluare daca acestea nu au fost construite sau dobandite in ultimii 5 ani.
In cazul in care la adresa cladirii este inregistrat un domiciliu fiscal la care nu se desfasoara nicio activitate economica, impozitul se calculeaza conform regulilor aplicabile cladirilor rezidentiale.
Daca suprafetele folosite in scop rezidential si cele folosite in scop nerezidential nu pot fi evidentiate distinct si la adresa cladirii este inregistrat un domiciliu fiscal la care se desfasoara activitatea economica, iar cheltuielile cu utilitatile sunt inregistrate in sarcina persoanei care desfasoara activitatea economica, cladirea va avea regimul fiscal nerezidential.
Pentru cladirile nerezidentiale utilizate pentru activitati din domeniul agricol, impozitul pe cladiri se calculeaza prin aplicarea unei cote de 0,4% asupra valorii impozabile a cladirii.
Valoarea impozabila a cladirii se actualizeaza o data la 3 ani pe baza unui raport de evaluare. In cazul in care proprietarul cladirii nu a actualizat valoarea impozabila a cladirii in ultimii 3 ani anteriori anului de referinta, cota impozitului/taxei pe cladiri este 5%.
Se elimina prevederea conform careia locatarul trebuia sa comunice locatorului valoarea lucrarilor executate pentru depunerea unei noi declaratii fiscale in cazul in care au fost executate lucrari de reconstruire, consolidare, modernizare.
Se elimina prevederea conform careia nu se datoreaza impozit pe terenul de sub o cladire.
Nu se datoreaza impozit pe mijloacele de transport a autovehiculelor actionate electric. In cazul mijloacelor de transport hibride, impozitul se reduce cu minimum 50%.
In functie de anumite criterii, autoritatile publice locale pot majora impozitele locale cu pana la 50% fata de nivelurile maxime stabilite in Codul fiscal.
Consiliul local poate majora impozitul pe cladiri si impozitul pe teren cu pana la 500% pentru cladirile si terenurile neingrijite, situate in intravilan.
TVA
Se modifica definitia activelor corporale fixe in sensul ca vor include toate imobilizarile corporale amortizabile.
Se modifica definitia bunurilor de capital, in sensul ca in categoria bunurilor de capital intra toate imobilizarile corporale amortizabile, deci si activele cu durata de amortizare mai mica de 5 ani.
Cota standard de TVA va fi de:
– 20% incepand cu data de 1 ianuarie 2016;
– 19% incepand cu data de 1 ianuarie 2017.
Se introduce cota de TVA de 5% pentru livrari de manuale scolare, carti, ziare si reviste, cu exceptia celor destinate exclusiv sau in principal publicitatii (in prezent cota e de 9%).
Pentru locuintele sociale pentru care se aplica cota de 5% se modifica plafonul de la 380.000 lei la 450.000 lei.
Se aplica taxarea inversa pentru cladirile si terenurile de orice fel, pentru a caror livrare se aplica regimul de taxare.
Pana la data de 31 decembrie 2018, se aplica taxarea inversa pentru furnizarile de telefoane mobile, microprocesoare, console de jocuri, tablete PC si laptopuri.
Se ajusteaza baza de impozitare pentru bunurile livrate sau serviciile prestate care nu se pot incasa ca urmare a punerii in aplicare a unui plan de reorganizare admis si confirmat printr-o sentinta judecatoreasca, prin care creanta creditorului este modificata sau eliminata. Ajustarea este permisa incepand cu data pronuntarii hotararii judecatoresti de confirmare a planului de reorganizare.
In cazul in care pe perioada inspectiei fiscale la furnizori organul fiscal a stabilit TVA colectata pentru anumite operatiuni efectuate in perioada supusa inspectiei fiscale, beneficiarul operatiunilor are dreptul sa deduca taxa inscrisa in factura de corectie emisa de furnizor chiar daca termenul de prescriptie a dreptului de a stabili obligatii fiscale s-a implinit. In acest caz, dreptul de deducere poate fi exercitat in cel mult un an de la data primirii facturii de corectie.
Soldul sumei negative de taxa pe valoarea adaugata inscris in decontul de taxa pe valoarea adaugata aferent perioadei fiscale anterioare datei deschiderii procedurii insolventei nu se preia in decontul de taxa aferent perioadei fiscale in care s-a deschis procedura, caz in care debitorul este obligat sa solicite rambursarea taxei prin corectarea decontului perioadei fiscale anterioare.
Persoanele impozabile pot renunta la cererea de rambursare pe baza unei notificari depuse la autoritatile fiscale pana la data comunicarii deciziei de rambursare sau a deciziei de impunere.
Se elimina prevederile referitoare la raspunderea individuala si in solidar pentru plata taxei.
In cazul in care este obligatorie ajustarea bazei impozabile, daca furnizorul de bunuri/prestatorul de servicii nu emite factura de corectie, beneficiarul trebuie sa emita o autofactura in vederea ajustarii taxei deductibile, cel tarziu pana in cea de-a 15-a zi a lunii urmatoare celei in care au intervenit evenimentele.
TVA aferenta importurilor se va plati in continuare la organul vamal. Se elimina prevederea conform careia de la data de 1 ianuarie 2017, nu se face plata efectiva a TVA la organele vamale de catre persoanele impozabile inregistrate in scopuri de TVA.
Codul Fiscal intra in vigoare la data de 1 ianuarie 2016, cu exceptiile mentionate.[:en]Law no 227/2015 regarding the Fiscal Code, was published into Official Gazette no 688/10.09.2015.
The main provisions are:
Corporate tax
Expenses incurred for economic activities are considered deductible expenses (currently only expenses incurred in order to obtain taxable incomes are deductible).
It is simplified the calculation of protocol and legal reserve deductibility. It starts from the accounting profit, but no adjustments are made with non-taxable incomes and expenses related to these revenues.
Social expenses are deductible up to the limit of 5% of the salary costs (currently the limit is 2%).
Sponsorship expense is deducted from corporate tax up to 5 per thousand of turnover (currently the limit is 3 per thousand), but not exceeding 20% of corporate tax due.
Expenses booked in accounting, later found to be associated with facts of corruption are considered non-deductible.
Write-off losses related to doubtful receivables are deductible if insurance contracts are concluded.
Impairement for doubtful receivables are deductible within the 30% limit. It was eliminated the condition providing that revenues related to receivables should have been included in the taxpayer’s taxable income, the other conditions remaining unchanged.
Impairment of fixed assets are deductible if:
1. fixed assets are destroyed as a result of natural disasters or of other causes of force majeure;
2. insurance contracts are concluded.
For long-term foreign currency loans from other entities interest rate deductibility limit is reduced to 4% (currently the limit is 6%), depending on compliance with conditions related to indebtedness.
In connection with the exemption of reinvested profit, it is introduced a new category of assets (computers and peripheral equipments – class 2.2.9 from Fixed Assets Catalogue).
Starting 1 January 2017 the tax on dividends is 5%.
Microenterprises
Enterprises’ income tax rate is 3%. As an exception, for start-ups Romanian legal entities that have at least one employee and are set-up for a period exceeding 48 months, and shareholders/associates did not hold equity in other legal entities, the income tax rate is 1% for the first 24 months of the date of registration of the legal entity.
If during a fiscal year a microenterprise obtains incomes exceeding 65,000 euros or share of revenues from consulting and management services in the total revenue is over 20%, legal entity owes corporate tax, starting with the quarter when either of these limits are exceeded.
Income tax
Net income from intellectual property rights is determined by subtracting expenses from gross income, determined by applying 40% to the gross income (current deduction is 20%).
Final withholding tax of 16% does not apply to gross income, but to gross income less 40% flat rate and the withholding mandatory social contributions.
It is clearly stated that daily allowance can be provided to administrators.
Gift vouchers granted to all employees (not just to those with children) for Easter, June 1, Christmas etc are nontaxable.
The amounts deducted as personal allowances are increased.
Non-taxable ceiling for retirement income is increased to 1,050 lei. It will reach 1,200 lei in the next three years.
In case of income from transfer of real estate from the personal patrimony, notaries will notify to the tax authorities the transactions whose declared value is lower than the minimum set by the market study conducted by notaries.
Social contributions
For income from independent activities social insurance contribution (CAS) is due, even if freelancers are insured to the public pension system (as employees, retirees, etc).
Gift vouchers granted to employees for Easter, 1 June, Christmas etc, is not included in the basis for calculating social security contributions.
Social insurance contribution for income from independent activities is 10.5%, but taxpayers may opt for full CAS rate of 26.3% corresponding to normal working conditions.
For pensioners monthly calculation base of social health insurance contributions (CASS) is only income that exceeds the value of a pension point, set for the respective fiscal year.
During 2016, persons who derive income from intellectual property rights or dividend income does not owe CASS for these incomes, if they already obtain income subject to health contributions, such as income from wages, income from independent activities, income from agricultural activities.
Starting 1 January 2017, CASS is due for these revenues even if the beneficiary obtains revenues from wages, pensions or other independent activities.
For wages obtained starting 1 January 2017, if total income value is higher than 5 times the gross average salary, the individual social health insurance contribution base is limitted to this threshold.
Starting 1 January 2017, the same threshold of five average salaries applies for pensions, income from independent activities, income from dividends.
Persons who do not obtain any income and does not fall within the categories of persons exempted from CASS, they due CASS monthly and must request registration to the tax authorities.
Local taxes
The provisions according to which individuals who own two or more buildings due to an increased tax on buildings are eliminated.
The concepts of economic activity, residential, non-residential building and mixed-use building are defined.
The tax on buildings, owned both by individuals and legal entities, is calculated by applying the following rates:
– residential buildings: between 0.08% – 0.2%;
– non-residential buildings: between 0.2 – 1.3%;
– mixed-use buildings owned by individuals: the tax is calculated by adding the tax calculated for the area used for residential purposes with the tax determined for the area used for non-residential purposes.
The taxable value for non-residential buildings owned by individuals, shall be determined by valuation report if they have not been built or acquired over the past 5 years.
If at the building adress is registered a fiscal domicile at which no economic activity is carried out, the tax is calculated according to the rules applicable to residential buildings.
If the areas used for residential purposes and those used for non-residential purposes cannot be separately identified and at the building address is recorded a tax domicile to which economic activity is performed and utility expenses are recorded by the person who carries out economic activity, the building will have non-residential tax regime.
For non-residential buildings used for agricultural activities, building tax is calculated by applying a rate of 0.4% to the taxable value of the building.
The taxable value of a building is updated every three years based on an valuation report. If the building owner has not updated the taxable value of the building in the last 3 years preceding the reference year, the tax rate / tax on buildings is 5%.
The provision according to which the tenant must notify to the lessor the value of works executed for submission of a new local tax return when reconstruction, consolidation , modernization works were made it is eliminated.
The provision according to which no tax is due for the land under a building it is eliminated.
No tax is due for the electrically powered transport vehicles. In case of hybrid transport vehicles, the tax is reduced by minimum 50%.
Depending on certain criteria, local authorities can increase local taxes by 50% compared to the maximum levels set in the Fiscal Code.
Local Council may raise the tax on buildings and land tax by up to 500% for buildings and untidy lands, located within built-up areas.
VAT
The definition of fixed assets is amended in the sense that it will include all depreciable assets.
The definition of capital goods is amended, meaning that the capital goods includes all depreciable assets, including the assets with the useful life less than 5 years.
The standard VAT rate will be:
– 20% starting with 1 January 2016;
– 19% starting with 1 January 2017.
It introduces The 5% VAT rate for the delivery of textbooks, books, newspapers and magazines, except for those used exclusively or mainly in advertising (currently the VAT rate is 9%).
For social housing for which 5% VAT rate is applied, the threshold changes from 380,000 lei to 450,000 lei.
Reverse charge applies for buildings and lands of any kind which are subject to taxation.
Until 31 December 2018 reverse charge applies for the deliveries of mobile phones, microprocessors, game consoles, PC tablets and laptops.
The tax base for goods supplied or services provided that cannot be collected as a result of implementation of a reorganization plan confirmed by a court decision, by which the creditor’s claim is modified or deleted, it is adjusted. Adjustment is allowed starting with the court order confirmation date of the reorganization plan.
If during a tax audit at suppliers the fiscal authorities have assessed output VAT for certain transactions during the audited period, the beneficiary of operations is entitled to deduct the tax shown on the correction invoice issued by the supplier even if the period of limitation of the right to determine tax obligations is fulfilled. In this case, the deductibility right may be exercised no later than one year from the date the correction invoice is received.
The balance of the negative amount of VAT, noted in the VAT return for the fiscal period prior to the insolvency procedure opening, is not taken up in the VAT return for the tax period in which proceedings have been opened, in which case the debtor is obliged to request VAT refund by correcting the VAT return of the previous fiscal period .
Taxpayers may give up to VAT refund request based on a notification filed to the tax authorities until the VAT refund decision is communicated.
The provisions relating to individual and joint liability for the VAT payment it is eliminated.
When it is mandatory to adjust the tax base, if the supplier of goods / service provider does not issued the correction invoice, the beneficiary must issue a self invoice to adjust the input VAT, no later than the 15th day of the month following that in which the events occurred.
VAT on imports will continue to be paied to the customs authorities. The provision according to which from 1 January 2017 the effective payment of VAT is not made to customs authorities by taxable persons registered for VAT purposes it is eliminated.
The Fiscal Code comes into force on 1 January 2016, with certain exemptions previously mentioned.[:]

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