Procedures for collecting VAT budget receivables from taxpayers applying special regimes: OPANAF no. 10/2022

The takeaway 

President of the National Agency for Fiscal Administration Order no. 10/2022 (OPANAF no. 10/2022) approved the procedure for collecting and paying the VAT due from taxpayers using special regimes and the procedure for refunding any amounts paid in excess by such taxpayers in situations where Romania is a Member State of registration or a Member State of consumption.

In detail

Procedures have been adopted by which the Fiscal Administration for non-resident taxpayers within the Bucharest Regional General Directorate of Public Finance can collect VAT budget receivables due by taxpayers applying the special regimes provided in art. 314, art. 315 and art. 315² of the Fiscal Code in situations where Romania is a Member State of registration or a Member State of consumption.

VAT payment

i) If Romania is the Member State of registration, the tax authorities have to use external payment arrangements to transfer to the Member States of consumption the VAT amounts collected for each within a maximum of 20 days. The competent tax authority will be notified of taxpayers which fail to pay the VAT due by the deadline provided in OPANAF no. 10/2022. The subsequent measures to be taken for VAT collection are then attributed to the Member State of consumption.

Each Member State of consumption calculates potential interest and penalties in accordance with its national law in force.

In the event of Romania receiving from a Member State a request for recovery of VAT claims related to special regimes, the recovery of VAT amounts and related accessories is carried out in accordance with the Fiscal Procedure Code through the appropriate enforcement measures.

ii) If Romania is the Member State of consumption, the tax authorities collect VAT from the Member States of registration for each taxpayer applying the special regimes.

For taxpayers which fail to pay the VAT due within the deadlines imposed by OPANAF no. 10/2022, interest and penalties for the delay are calculated in accordance with the provisions of the Fiscal Procedure Code. The Romanian fiscal body is then entitled to take further measures to recover the principal amount, interest and late-payment penalties due.

To recover the VAT amount and ancillary obligations, the tax authority makes a request to the Member States concerned for mutual assistance for recovery in accordance with the Fiscal Procedure Code, Title X, Chapter X.

VAT refund

Following the submission of an application by a taxpayer under the Fiscal Procedure Code, art. 168, any excess VAT paid is refunded only after the taxpayer has met all their tax obligations under the special schemes. The competent fiscal body reimburses such amounts to the taxpayer in order of the due date. After that process of compensation, any remaining amounts representing excess VAT paid are refunded to the taxpayer.

If the conditions for refunding the amounts requested by the taxpayer are not met, the tax authority draws up a report stating the reasons and legal basis for rejecting the application. Once that report has been approved, the authority agrees to hear the taxpayer’s perspective regarding the application and its rejection. Decisions to reject applications for refunds of the excess VAT paid by taxpayers using the special schemes or to grant their reimbursement with interest may not be issued before giving taxpayers the opportunity to be heard and express their views.

When a taxpayer submits a VAT refund declaration after the sums due have been transferred to each Member State of consumption, the amounts paid in excess are refunded by the Member States of consumption directly to the taxpayer. The same applies in situations where taxpayers using special schemes pay excess amounts into the account dedicated to the payment of VAT related to such operations.

Source: [Order of the President of the National Agency for Fiscal Administration no. 10/2022 for the approval of procedures for the collection of budget receivables representing VAT due by taxpayers who apply the special regimes provided by arts. 314, 315 and 315² of the Fiscal Code, published in the Official Gazette no. 27 dated 10 January 2022]