{"id":7453,"date":"2018-01-31T09:45:59","date_gmt":"2018-01-31T09:45:59","guid":{"rendered":"https:\/\/www.darian.ro\/?p=7453\/"},"modified":"2019-02-01T13:08:43","modified_gmt":"2019-02-01T13:08:43","slug":"amendments-additions-to-romanian-tax-legislation","status":"publish","type":"post","link":"https:\/\/www.darian.ro\/en\/amendments-additions-to-romanian-tax-legislation\/","title":{"rendered":"Amendments \/ Additions to Romanian Tax Legislation"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: medium;\">We would like to inform you that recently a series of normative acts have been published in the Official Gazette which have brought amendments \/ additions to the Romanian tax legislation, as follows:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: medium;\">Law 29\/2018 on the annulment of certain fiscal obligations, <b>regarding the fiscal amnesty for real estate developers, natural persons<\/b>;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: medium;\">Order of the Minister of Finance no. 1.168 \/ 2017 regarding the framing in the activity of creation of computer software, regarding <b>the tax exemption for IT workers<\/b>;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: medium;\">Order of the Minister of Finance no. 3.132 \/ 2017 for the amendment of the Order of the Minister of Public Finance no. 1.155 \/ 2016 on the application of the reduced VAT rate of 9% in the agricultural sector, <b>which concerns a new category of services and goods to which the reduced VAT rate applies<\/b><\/span>.<\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: medium;\">Here&#8217;s the summary of the amendments:<\/span><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: medium;\"><b>Law 29\/2018 on the annulment of tax obligations<\/b><\/span>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: medium;\">In the case of transactions for which the income tax on the transfer of real estate property from the personal property of natural persons has been applied, <u>the differences between the main tax obligations, namely the income tax and the social contributions, as well as the ancillay related fiscal obligations<\/u>, established by the tax body by notice of assessment issued as a result of the re-framing of such income as income from an independent activity, <u>acquired during tax periods until June 1, 2017<\/u> and not paid until the date of the entry into force of the law are annulled;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: medium;\">VAT tax liabilities related to <u>agricultural activities<\/u> rried out by natural persons, registered sole traders, individual and family enterprises, <u>established as a result of exceeding the VAT exemption ceiling<\/u> prior to 31.12.2016 are annulled;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: medium;\">the persons who have paid the <u>tax obligations<\/u> for which cancellation is provided <u>are entitled to the refund of the amounts paid;<\/u><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: medium;\"><b>Order no. 1.168 \/ 2017 regarding the framing in the activity of creation of computer software<\/b><\/span>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: medium;\">will replace from February 1, the Common Order no. 409\/4.020\/737\/703\/2017;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: medium;\">starting from <b>February 1, 2018<\/b> the income tax exemption will also include <b>employees who hold a diploma awarded on completion of a short-term higher education form<\/b> and those <b>dwho hold a baccalaureate diploma and attend the courses of an accredited higher education institution<\/b> with the essential condition to provide one of the computer software creation activities listed in the order annex;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: medium;\">list of occupations specific to computer software creation activities was supplemented with <b>2 new positions<\/b>, namely <b>help programmer<\/b> and <b>help analyst<\/b>;<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: medium;\"><b>Order 3.132 \/ 2017 on the application of the reduced VAT rate of 9%<\/b><\/span>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: medium;\">according to this order, the range of services and goods for which the reduced VAT rate of 9% is applied is extended with <b>42 agricultural services<\/b> (eg fertilized, plowed, dredged, sown, raked, etc.) and with the supply of pesticides, seeds and other agricultural products intended for sowing or planting falling within certain categories of quality.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>We would like to inform you that recently a series of normative acts have been published in the Official Gazette which have brought amendments \/ additions to the Romanian tax legislation, as follows: Law 29\/2018 on the annulment of certain fiscal obligations, regarding the fiscal amnesty for real estate developers, natural persons; Order of the  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":5681,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[71],"tags":[],"coauthors":[690],"class_list":["post-7453","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsflash-en"],"_links":{"self":[{"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/posts\/7453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/comments?post=7453"}],"version-history":[{"count":1,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/posts\/7453\/revisions"}],"predecessor-version":[{"id":7454,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/posts\/7453\/revisions\/7454"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/media\/5681"}],"wp:attachment":[{"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/media?parent=7453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/categories?post=7453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/tags?post=7453"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/coauthors?post=7453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}