Accounting ONE – accounting Brasov -Legislative news from this week are briefly presented:
1. The maximum value of meal vouchers remains at the level of 30 lei. More precisely, for the first semester of 2023, starting with April 2023, the nominal value of a meal ticket cannot exceed the amount of 30 lei. This nominal value also applies to the first 2 months of the second semester of 2023, namely August 2023 and September 2023.
2. ANAF has published a material on the tax treatment applicable to the income obtained from meditations granted privately by natural persons. It is available here: https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/Ghid_meditatii_2023.pdf.
These incomes are taxable and, according to the Fiscal Code, fall under the category of income from independent activities.
After registration in the trade register and authorization of operation, natural persons have the obligation to submit to the fiscal body the Single Declaration regarding income tax and social contributions owed by natural persons (form 212).
If they start their activity during the fiscal year, natural persons will submit the Single Declaration within 30 days from the date of occurrence of the event.
In the single declaration, Chapter II will be completed - Data on the estimated income tax/income rate to be realized in Romania and the social contributions due, through which the person also exercises the option regarding the determination of the annual net income:
– either based on income norms;
- either in the real system, based on accounting data.
3. The Ministry of Finance published on 30.03.2023 a legislative project that regulates measures to prevent and combat illicit activities of production, trade or provision of services, respectively the prohibition to carry out activities of production, storage, transport, trade or provision of services, with goods that are not accompanied by documents of origin, as well as the obligation that these activities be carried out in compliance with the conditions provided by law. More precisely, the text of the project proposes:
a) it is forbidden to carry out economic activities with goods that are not accompanied by documents of provenance, regardless of where they are, during transport, storage or sale.
b) by documents of provenance is meant, as the case may be, the invoice, the goods accompanying notice, the customs documents or any other supporting documents provided by law that are the basis of the registration in the accounting.
c) in the case of the international transport of goods, the documents accompanying the transport are those stipulated by the Government Ordinance no. 27/2011 on road transport, with subsequent amendments and additions.
4. In the MOF 265 of 30.03.2023 Law 69/30.03.2023 was published, which brings some additions to the Fiscal Code, regarding digital nomads. In short, for certain types of income and under certain conditions, they will be exempt from tax, pension contributions and social health insurance.
5. In MOF 264 of 30.03.2023, an Order of the president of the National Fiscal Administration Agency was published for the modification of some normative acts regarding the registration/cancellation of registration for value added tax purposes. It provides that the taxable person subject to registration in the trade register, who requests registration for value added tax purposes, according to art. 316 para. (1) lit. a) from the Fiscal Code, respectively from the date of registration in the trade register, you will be able to submit directly to the trade register office next to the court the "Fiscal registration application" form, which is the annex to the "Trade register application" form, having completed the section corresponding to the value added tax. In other words, registration for VAT purposes will take place at
6. In MOF 263, Order 1168 of the Minister of Finance was published for the approval of the Procedure regarding the issuance of the anticipated individual fiscal solution.
The procedure is applied for the issuance by the competent fiscal body of the anticipated individual fiscal solution regarding the regulation of the fiscal treatment applicable to a future fiscal situation, in relation to the taxes, fees and mandatory social contributions regulated by the Fiscal Code.
Taxpayers/Payers can request the competent fiscal body to issue a fiscal solution by submitting an application, at least 90 days before the date on which they intend to carry out the proposed transactions. The request, the documentation and any other subsequent communications are transmitted exclusively by electronic means of remote transmission.
7. DGRFP Brasov published on 23.03.2023 a useful material regarding the Taxation and declaration of income obtained by natural persons from agricultural activities, forestry and fish farming.
The document is available here: https://static.anaf.ro/static/10/Brasov/Brasov/silvicultura_2023.pdf
8. The County Administration of Public Finances Vrancea reminds taxpayers registered as profit tax payers that they are obliged to draw up the Register of fiscal records in accordance with the provisions of Order no. 870/2005 regarding the Fiscal Record Register, with subsequent amendments and additions.
The purpose of the fiscal record register is to record all the information that was used to determine the taxable profit and the calculation of the profit tax contained in the declaration regarding payment obligations to the consolidated general budget.
The information in the Fiscal Record Register will be recorded in chronological order and will correspond to the fiscal operations and the data regarding the profit tax from the declaration regarding payment obligations to the consolidated general budget.
The operations registered in the Tax Registry are at the discretion of the taxpayer, depending on the specifics of the activity and his own needs.
The fiscal record register is used in strict accordance with its purpose and is completed in such a way as to allow at any time the identification and control of the operations carried out for the determination of the profit tax included in the declaration regarding payment obligations to the consolidated general budget.
9. In MOF no. 259 of 29.03.2023, Order 798 was published regarding the approval of the Procedure for the inclusion in the collective bargaining sectors of the units defined according to art. 1 point 21 of Law no. 367/2022 on social dialogue.
The inclusion in the requested collective bargaining sector is carried out during the validity period of the collective labor contract, respectively from the date of registration of the request, and is extended by law if there is no other request from the respective employer.
The purpose of the procedure is to inform the parties participating in the sectoral collective bargaining on the option of a unit of inclusion in a collective bargaining sector.
The procedure is carried out by publishing on the website of the Ministry of Labor and Social Solidarity, hereinafter referred to as MMSS, the application for inclusion in one of the collective bargaining sectors.
The enrollment application is submitted by the representative of the unit, in written format, to the MMSS registry or sent by MMSS electronic mail, to the address firstname.lastname@example.org.
Article source: https://blog.smartbill.ro/valoarea-tichetelor-de-masa/