VAT
Clarifications have been made regarding the resolution of situations which may appear as a result of the modification of the VAT quota from 19% to 24%, as follows:
in case the basic operation which produced the events provided under art. 138 of the Fiscal code cannot be determined (discounts granted after shipment/services provided, modification of sell prices, total or partial cancellation of a contract) so that when issuing the reversal invoice the VAT quota for the basic operation is used, then the VAT quota in force at the date when the event took place shall be applied.
it is stressed that in the case of advance payments for intra-communitarian acquisition of goods no regularizations shall be carried out if the VAT quotas are modified, and the applicable quota shall be the one in force at the date when the tax is due for eligibility.
For internal shipment, the advance invoices must be regularized by applying the VAT quota in force at the time of shipment. The same provisions are also applicable for operations for which the beneficiary is obliged to pay the tax, including the external services received and for which advances were recorded prior to the modification of the VAT quota.
In case the commissioner structure applies, the generator factor for re-invoiced operations comes into force on the issue date of the invoice by the person who re-invoices expenses made by other persons;
Other examples are given with regards to the application of the new VAT quota for a series of services for which the eligibility of the tax derogates from the general rules.
Excises:
specifications are given for the application of the new provisions with regards to the possibility of storing excisable products in an excise free regime, in other places than those authorized as fiscal production warehouses;
a series of notions implemented by OUG are defined, among which the maximum production capacity for 24 hours, administrative organization of an economic operator, warehouse keeper authorized for the production of energy products or for the production of cigarettes who may have fiscal storing warehouses;
specifications are introduced with regards to the calculation of warranties in the case of fiscal production warehouses and registered expeditors;
specifications are introduced with regards to the documents necessary for the reauthorization of certified warehouse keepers, as a result of implementing validity periods for the fiscal warehouse authorizations;
specifications are introduced which are necessary for the application of transitory dispositions, in the case of fiscal storage warehouses whose license validity ends on 1 September 2010, as regards: the moving of excisable products in an excise free regime, marking excisable products subject to this system, fiscal treatment of excisable products received or owned by fiscal storage warehouses, as well as setting simplified authorization procedures for these warehouse actions as registered recipient or certified importer of excisable products;
the excise return situations are mentioned in the case of excisable products shipped on export, as a result of closing down fiscal storage warehouses;
specifications are given with regards to granting exceptions from the payment of excises, in the case of energy products which are used for another purpose than as fuel or combustible or in specific fields of use;
cases of licence cancelation are detailed in the case of registered expeditors and licenced importers;
the regime of fiscal documents relating to excisable products issued for consumption are clarified.
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