Last updated: 26 February 2015
After the changes applicable since February 1 st , 2015 mentioned in our article of February 12, new rules became applicable further to the publishing of Order no. 159/2015 of the Ministry of Finance and Orders no. 467/2015 and 360/2015 of the President of the National Agency for Tax Administration (hereinafter referred to as “ANAF”). On one hand , these orders refer to the obligations of agents who use electronic cash registers to display an advertisement for their customers and, on the other hand, the adoption of a procedure for the fiscal management of large taxpayers, as well as the status of unpaid tax obligations under a certain threshold.
OBLIGATIONS OF OPERATORS WHO USE ELECTRONIC CASH REGISTERS
As of March 1 st , 2015, economic operators obliged to use electronic cash registers will have to display a poster for their customers near the cash register. In accordance with Order no. 159/2015 of the Ministry of Public Finance, this poster will have to advise customers of their obligation to request a receipt if such receipt is not automatically issued by the vendor.
Moreover, the poster will indicate that, if the operator refuses to issue the receipt, customers are entitled to obtain the purchased good or service for free. The poster must also provide that the receipt is the only document to be issued to the customer when purchasing a product or a service. Furthermore, restaurants, nightclubs or other similar establishments will be obliged to display this message not only near cash registers, but also on menus, in order for it to be visible to customers.
PROCEDURE FOR THE FISCAL MANAGEMENT OF LARGE TAXPAYERS
The procedure for the fiscal management of large taxpayers was approved by Order no. 467/2015 of the ANAF President in order to increase the efficiency of the fiscal management of large taxpayers and to improve budget revenues collection
Thus, the Order provides that tax inspections of large taxpayers will be performed by the inspectors of the General Directorate for the Management of Large Taxpayers. This Directorate will also be in charge of inspections performed at the taxpayer’ secondary offices. This mention is very important because courts have often canceled control documents issued by the tax authorities who did not have the competence to verify the activity of large taxpayers.
As regards tax returns of large taxpayers who have secondary offices, such taxpayers must declare the tax for salary revenues or for revenues assimilated to salaries (including taxes on the salary revenues payable by employees working at the secondary offices) to the General Directorate for the Management of Large Taxpayers.
OTHER RULES FOR FISCAL DEBTS UNDER 40 RON...
In accordance with Order no. 360/2015 of the ANAF President, if taxpayers’ accessory tax obligations (such as penalties/delay interest) do not exceed 40 Lei, the tax authority will not issue a decision for such obligations.
These provisions apply to all taxpayers (large, medium, natural persons). Moreover, if the due tax debts do not exceed 40 Lei, the tax authority will not issue a payment notice or an enforceable title.