{"id":14069,"date":"2022-12-05T14:33:42","date_gmt":"2022-12-05T11:33:42","guid":{"rendered":"https:\/\/www.kreston.ro\/2022\/12\/05\/legal-changes\/"},"modified":"2022-12-05T14:35:10","modified_gmt":"2022-12-05T11:35:10","slug":"legal-changes","status":"publish","type":"post","link":"https:\/\/www.kreston.ro\/en\/2022\/12\/05\/legal-changes\/","title":{"rendered":"Legal changes"},"content":{"rendered":"<p><strong>New provisions regarding the fiscal risk of companies<\/strong><\/p>\n<p>NAFA has regulated the sub-criteria of fiscal risk according to which taxpayers will be managed in the future. Through Order 2017\/2022 NAFA details the general risk criteria specified in the Fiscal Procedure Code.<\/p>\n<p>Inter-alia the main criteria are mentioned:<\/p>\n<ul>\n<li>failing to submit of fiscal statements (and non-payment of fiscal obligations)<\/li>\n<li>late submission of fiscal statements (and late payment of fiscal obligations);<\/li>\n<li>erroneous submission of fiscal statements;<\/li>\n<li>incorrect declaration of the rate and amount of taxes, fees and contributions.<\/li>\n<\/ul>\n<p>Considering the new regulations, the importance of the correct preparation and timely submission of fiscal statements increases.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Changing the materiality thresholds for the Intrastat statement<\/strong><\/p>\n<p>By NIS Order 1493\/2022, the Intrastat materiality thresholds based on which companies are obliged to submit a monthly statistical statement were increased.<\/p>\n<p>The new Intrastat materiality thresholds will be taken into account starting from January 2023. The Intrastat materiality thresholds for the collection of statistical information on intra-community trade with goods, valid starting with next year, will be RON 1 million, both for incoming and outgoing of goods.<\/p>\n<p>The Intrastat statement is submitted by the 15th of the month following the reporting month.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>The law on the minimum required equipment for homes to qualify for the reduced VAT rate<\/strong><\/p>\n<p>The minimum necessary equipment to consider that a house\/apartment is livable as such at the time of delivery to the customer are regulated by Law 301\/2022.<\/p>\n<p>The habitability regulation is an essential condition that allows the reduced VAT rate (5%) to apply for the purchase of housing. The new law brings clarifications regarding the phrase &#8220;<em>inhabitable as such<\/em>&#8220;, the conditions that must be met being:<\/p>\n<ul>\n<li>the owners have free private access to the living space, without disturbing the possession and exclusive use of the space owned by another person or family;<\/li>\n<li>the houses\/apartments have access to electricity and potable water, controlled disposal of wastewater and household waste;<\/li>\n<li>the houses\/apartments are made up of at least one space for rest, one space for food preparation and a sanitary unit, regardless of the existing equipment and the degree of finishing at the time of delivery.<\/li>\n<\/ul>\n<p>The new provisions aim to avoid the erroneous application of the standard VAT rate.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>New provisions regarding the fiscal risk of companies NAFA has regulated the sub-criteria of fiscal risk according to which taxpayers will be managed in the future. Through Order 2017\/2022 NAFA details the general risk criteria specified in the Fiscal Procedure Code. Inter-alia the main criteria are mentioned: failing to submit of fiscal statements (and non-payment [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-14069","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"featured_image_src":{"landsacpe":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-1140x445.png",1140,445,true],"list":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-463x348.png",463,348,true],"medium":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-300x169.png",300,169,true],"full":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover.png",1500,845,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Legal changes - Kreston Romania<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kreston.ro\/en\/2022\/12\/05\/legal-changes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Legal changes\" \/>\n<meta property=\"og:description\" content=\"New provisions regarding the fiscal risk of companies NAFA has regulated the sub-criteria of fiscal risk according to which taxpayers will be managed in the future. 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