New VAT refund procedure established: OPANAF no. 352/2022
17 Mar 2022
The takeaway
President of the National Agency for Fiscal Administration Order no. 352/2022 (OPANAF no. 352/2022) amended the VAT refund procedure.
In detail
OPANAF no. 352/2022 established a new method for determining the maximum amount of value added tax that can be reimbursed to a taxpayer without prior tax inspection. The previous special procedure for exporters has been removed, as has the classification of negative VAT returns as having a high, medium or low tax risk when establishing the refund procedure.
Under the new legal provisions, in the case of all categories of taxpayers, VAT is reimbursed with subsequent tax inspection, except for the following situations:
The taxpayer’s tax record includes acts sanctioned as crimes;
The central tax authority finds that there is a risk of undue reimbursement. Such taxpayers are registered in a special database;
The voluntary liquidation procedure has been initiated or the insolvency procedure has been opened for the taxpayer, unless a reorganisation plan has been confirmed for it in accordance with the special law.
If the applicant is not in any of the above situations and does not qualify as a large or medium-sized taxpayer, the tax authority will also reimburse the VAT with prior tax inspection in the following cases:
The taxpayer submits the first statement with the option to reimburse after registration for VAT purposes;
The VAT amount requested for reimbursement was paid more than 12 months previously.
For VAT refund requests submitted by the representative of a single tax group constituted according to the Tax Code, the refund conditions are verified for the group representative and the members.
[Source: Order of the President of the National Agency for Fiscal Administration no. 352/2022 for the approval of the Procedure for settling the returns with negative amounts of value added tax with reimbursement option, published in the Official Gazette no. 242 dated 11 March 2022]
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