Order no. 2927/13 October 2017 (hereinafter “the Order”) regarding the application of the VAT split payment system has been published in the Official Gazette. The Order stipulates the procedure and conditions for the approval of the transfer of amounts from taxpayers’ VAT accounts requiring tax authority consent.
The Order details the procedure and conditions for the approval of requests for VAT amount transfers from dedicated VAT accounts to current accounts (under Ordinance no. 23/2017 regarding the VAT split payment mechanism) in specific cases, as follows:
Thus, VAT account holders can request the transfer of these amounts from their VAT accounts by submitting an Application by electronic means to the e-guvernare portal, Submitting Statements section, for approval of transfer of the amounts from the VAT account (Form 310). Such requests may also be submitted to the relevant tax office’s premises or sent by post. Where appropriate, the application has to be accompanied by supporting documents, in certified copy, such as: statements of account, invoices, payment orders, contracts and any other supporting documents according to the nature of the sums required to be transferred from the VAT account.
Requests for funds transfer approval from the VAT account to another account will be decided upon within a maximum of three working days as of the date of application filing with the relevant tax office. After the relevant tax office performs the checks, the request may be solved as follows:
Taxpayers may appeal against decisions within 45 days as of the date of communication of the decision.
Taxpayers will be able to request the transfer from their dedicated VAT accounts of amounts requiring tax authority approval by submitting a request to the relevant tax office.
Depending on the type of amounts, such requests will have to be accompanied by certain supporting documents, to be checked by the tax authorities.
Taxpayers will be able to appeal against decisions within 45 days as of the date of communication of the decision.