{"id":10737,"date":"2016-01-27T09:40:17","date_gmt":"2016-01-27T06:40:17","guid":{"rendered":"https:\/\/www.kreston.ro\/2020\/06\/13\/hg-1-2016-the-norms-to-apply-the-fiscal-code\/"},"modified":"2026-03-05T14:01:03","modified_gmt":"2026-03-05T11:01:03","slug":"hg-1-2016-the-norms-to-apply-the-fiscal-code","status":"publish","type":"post","link":"https:\/\/www.kreston.ro\/en\/2016\/01\/27\/hg-1-2016-the-norms-to-apply-the-fiscal-code\/","title":{"rendered":"HG 1\/2016 the Norms to apply the Fiscal Code"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]Government Decision <\/b>no <\/b>1\/2016 <\/b>for <\/b>approving Methodological <\/b>Norms for the application of Law no. 227\/2015 regarding the Fiscal Code, <\/b>was published into Official Gazette no <\/b>22\/13.01.2016. <\/b><\/p>\n

The main provisions of the Norms are:<\/p>\n

General <\/b>provisions<\/b><\/p>\n

Provisions are made relating to the classification of an activity as independent. The criterion of personal freedom to choose the place, the way of work and working hours are met when the three parts are cumulatively met.<\/p>\n

In connection with affiliated persons it is indicated what the control<\/i> represents.<\/p>\n

It is defined the concept of transaction without economic scope<\/i>.<\/p>\n

To adjust \/ estimate the evidence, made by the tax authority in order to reflect the market value principle, which is carried out to the other affiliated person, it is applied the amiable procedure stipulated by the Fiscal Procedure Code.<\/p>\n

 <\/p>\n

Corporate tax<\/b><\/p>\n

There were introduced new examples of similar items of revenue (ex. the legal reserve) and expenditures (ex. the amounts recorded in retained earnings which are deducted in the calculation of fiscal result).<\/p>\n

In connection with the exemption of reinvested profit, it is specified the calculation of gross accounting profit as cumulated from the beginning of the year.<\/p>\n

It is clarified the conditions in which the amounts received as a result of refund of the share of contributions of the shareholders \/ associates, as a result of reducing the share capital, are nontaxable revenues.<\/p>\n

There are presented examples of expenses incurred for business purposes, most of them taken from the old version of Fiscal Code.<\/p>\n

There are treated as social expenses, the costs incurred under collective agreements at national level, sectorial, group of units and units.<\/p>\n

Stock expenses and depreciable fixed assets that are missing or degraded, non-attributable to any person, are deductible both if the destruction is carried out by their own means and when the stocks or depreciable fixed assets are given to specialized units.<\/p>\n

The legal reserve used and subsequently reconstituted is deductible in the calculation of the fiscal result.<\/p>\n

To be deductible, impairment of receivables recorded under accounting regulations, claims, other than claims on customers, should be registered after 1 January 2016.<\/p>\n

In connection with the reorganization operations, the assignor shall send to the beneficiary taxpayer a note that must include fiscal information concerning fiscal reserves \/ provisions transferred, that were deducted and not taxed. Similarly, it is also transmitted the tax loss transferred.<\/p>\n

If a fixed asset which at the entry into patrimony of the company has a lower tax value than the limit established by Government decision, the taxpayer can recover these costs through depreciation by exercising the option on the entering date of the fixed assets into the patrimony.<\/p>\n

 <\/p>\n

Micro-enterprise tax<\/b><\/p>\n

Under certain conditions, only microenterprises established starting 1 January 2016 can benefit from the reduced rate of 1% for the first 24 months of the registration date.<\/p>\n

Income tax<\/b><\/p>\n

It details the revenues included in gross salary income and personal deductions.<\/p>\n

Gifts, including gift vouchers granted for special occasions as provided by the Fiscal Code, within 150 lei limit, for each employee and each employee’s minor child even if the parents work for the same employer are non-taxable incomes.<\/p>\n

It details the calculation of the taxable base for incomes from independent activities.<\/p>\n

It defines investment incomes (interest, derivatives). Margin transactions are included in the category of financial derivatives traded on OTC.<\/p>\n

 <\/p>\n

Tax on income derived from Romania by non-residents <\/b><\/p>\n

Revenues generated by non-residents in Romania from the provision of management and consulting services in any field from a resident, whether they are delivered in Romania or abroad are considered taxable income in Romania, when Conventions for the avoidance of double taxation are not concluded or when the income beneficiary do not provide the proof of his residence.<\/p>\n

Amounts paid as negative interest is not considered income payment.<\/p>\n

For distributed dividends, not paid to shareholders by the end of the year when financial statements were approved, non-resident should present the tax residency certificate valid for the year for which financial statements were approved in order to apply the more favorable tax rate as provided Code fiscal or the Convention.<\/p>\n

Non-resident beneficial owner may request refund of tax additionally paid on dividends, interest and royalties (under the condition of fulfilling the minimum holding period).<\/p>\n

 <\/p>\n

Value added tax<\/b><\/p>\n

Single tax group it could be possible to be set up by taxable persons that are not administered by the same tax authority.<\/p>\n

It is defined single purpose vouchers and multi-purpose vouchers and it is specified the VAT treatment.<\/p>\n

The taxable base for food products whose term has expired, that could not be recovered and which were donated to non-profit organizations is zero.<\/p>\n

It is considered that there is a recharge of expenses if it is not recovered more than the cost recharged and were made on its own behalf, but on the account of another person.<\/p>\n

For each item of reinvoiced expense it should be applied the fiscal regime of reinvoiced operation concerning, among other things, the place of delivery \/ rendering, quotas, exemptions of delivery \/ rendering of services recharged.<\/p>\n

There were introduced provisions (principles) taken from the CJEU case law. The right to deduct VAT represents a fundamental principle of the VAT system. First, to benefit from the right to deduct it must be met the substantive conditions.<\/p>\n

No VAT adjustments are made for decommissioning of tangible fixed assets that are capital goods.<\/p>\n

It is clarified the application of the reverse charge mechanism for the supply of mobile devices, integrated circuits devices, game consoles, tablet PCs and laptops. GEO no. 50\/2015 imposed a ceiling of 22,500 lei per invoice.<\/p>\n

 <\/p>\n

Local taxes<\/b><\/p>\n

Construction buildings are defined as constructions fixed on earth having a permanent nature and must be kept on the same site for at least one calendar year.<\/p>\n

It is defined and details are provided on types of buildings depending on destination: residential, non-residential and mixed.<\/p>\n

Buildings where no activity is carried out are considered residential or non-residential according to the destination emerging from the building permit.<\/p>\n

The valuation reports for non-residential buildings must be registered at ANEVAR and the valuation should not be recorded in the accounting records.<\/p>\n

Individuals who have registered a head office in a building, should submit the declaration regarding the destination of the building in question until 31 March 2016, even if utility expenses are not deducted.<\/p>\n

 <\/p>\n

Construction tax<\/b><\/p>\n

Fixed assets in progress are not considered constructions.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_column_text]Government Decision no 1\/2016 for approving Methodological Norms for the application of Law no. 227\/2015 regarding the Fiscal Code, was published into Official Gazette no 22\/13.01.2016. The main provisions of the Norms are: General provisions Provisions are made relating to the classification of an activity as independent. 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The main provisions of the Norms are: General provisions Provisions are made relating to the classification of an activity as independent. 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