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Informatii despre mecanismul de plata defalcata a TVA-ului

Vedeti aici documentul de "Informare privind aplicarea mecanismului de plăți defalcate a TVA"

Intrebari frecvente despre mecanismul de plata defalcata a TVA-ului.

Cine ar trebui sa aiba cont de TVA?

Ordonanta de Guvern nr. 23/2017 privind plata defalcata a TVA (“Ordonanta”) a fost aprobata cu modificari de Camera Deputatilor pe 13 decembrie 2017, fiind publicata in Monitoriul Oficial pe 28 decembrie 2017. Potrivit prevederilor acesteia, plata defalcata a TVA trebuie aplicata de catre persoanele impozabile si institutiile publice, ambele inregistrate in scopuri de TVA care presteaza servicii sau livreaza bunuri, taxabile, in Romania. Acestea au obligatia sa deschida si sa utilizeze cel putin un cont de TVA daca indeplinesc urmatoarele conditii: 

a) la 31 decembrie 2017 inregistreaza obligatii fiscale reprezentand TVA restante, cu exceptia celor a caror executare silita este suspendata conform Art. 235 din Codul de Procedura Fiscala, in cuantum mai mare de 15.000 de lei in cazul contribuabililor mari, 10.000 de lei in cazul contribuabililor mijlocii, 5.000 de lei pentru restul contribuabililor, daca aceste obligatii nu sunt achitate pana la data de 31 ianuarie 2018.

b) incepand cu data de 1 ianuarie 2018, inregistreaza obligatii fiscale reprezentand TVA restante conform Art. 157 din Codul de Procedura Fiscala, neachitate in termen de 60 de zile lucratoare de la scadenta, cu exceptia celor a caror executare silita este suspendata conform Art. 235 din Codul de Procedura Fiscala, in cuantum mai mare de 15.000 de lei in cazul contribuabililor mari, 10.000 de lei in cazul contribuabililor mijlocii, 5.000 de lei pentru restul contribuabililor.

c) se afla sub incidenta legislatiei nationale privind procedurile de prevenire a insolventei si de insolventa.

Persoanele impozabile si institutiile publice, inregistrate in scopuri de TVA, altele decat cele prevazute mai sus, pot opta pentru plata defalcata a TVA prin notificarea organului fiscal competent.

Conturile de TVA se deschid in lei si in valuta, la cerere.

Plata defalcata a TVA se aplica pentru toate livrarile de bunuri/prestarile de servicii taxabile din punct de vedere TVA, pentru care locul de livrare/prestare se considera a fi in Romania si efectuate de persoanele mentionate mai sus. 

Plata defalcata a TVA nu se aplica pentru urmatoarele operatiuni:

i) operatiunile pentru care beneficiarul este persoana obligata la plata taxei conform art. 307 alin. (2) - (6) sau art. 331 din Codul fiscal;

ii) operatiunile supuse regimurilor speciale prevazute la art. 310-315 si art. 3151 din Codul fiscal.

Persoanele impozabile si institutiile publice care aplica mecanismul de plata defalcata a TVA au obligatia sa comunice contul de TVA beneficiarilor reprezentati de  persoanele impozabile, cu exceptia institutiilor publice, inregistrate in scopuri de TVA. Daca furnizorii/prestatorii de servicii care aplica plata defalcata a TVA nu au comunicat contul de TVA, beneficiarii au obligatia sa plateasca suma reprezentand TVA aferenta achizitiilor in contul de TVA al furnizorului/prestatorului deschis la Trezoreria Statului.

Unde se poate deschide un cont TVA?

Institutiile publice sau persoanele impozabile inregistrate in scopuri de TVA pot deschide conturi de TVA fie la institutiile de credit, fie la unitatile Trezoreriei Statului.

Astfel, conturile de TVA se deschid la:

a) unitati ale Trezoreriei Statului - de catre institutiile publice inregistrate in scopuri de TVA, pentru orice incasari in lei;

b) unitati ale Trezoreriei Statului - de catre persoanele impozabile inregistrate in scopuri de TVA, pentru TVA aferenta operatiunilor pentru care au deschise conturi de disponibilitati la Trezoreria Statului in baza Ordonantei de urgenta a Guvernului nr. 146/2002 privind formarea si utilizarea resurselor derulate prin Trezoreria Statului, republicata, cu modificarile si completarile ulterioare sau a altor acte normative in vigoare;

c) institutii de credit sau Trezoreria Statului - de catre persoanele impozabile inregistrate in scopuri de TVA, pentru alte operatiuni decat cele prevazute la lit.

b), conform optiunii  acestora, pentru orice incasari si plati in lei;

d) institutii de credit - de catre institutiile publice inregistrate in scopuri de TVA si de catre persoanele impozabile inregistrate in scopuri de TVA, pentru orice operatiuni in valuta.  

Care este procedura de deschidere a unui cont de TVA la ING?

Conturile de TVA se deschid la cererea clientilor, completand o cerere de deschidere de cont.

O companie poate detine mai multe conturi de TVA?

Da. O persoana impozabila care aplica mecanismul platii defalcate a TVA poate sa detina unul sau mai multe conturi de TVA, neexistand o limita maxima specificata de Ordonanta. 
Persoanele impozabile pot deschide conturi de TVA la mai multe institutii de credit. 

Ce operatiuni sunt permise in contul de TVA?

Contul de TVA se poate credita cu:
  • incasari TVA aferente livrarilor de bunuri/prestarilor de servicii, inclusiv TVA aferenta avansurilor;
  • sume transferate dintr-un alt cont de TVA al titularului, deschis la aceeasi institutie de credit sau la alta institutie de credit;
  • sume incasate ca urmare a unor corectii urmare a unor erori materiale in procesul de plata, corectarea unor facturi sau ajustarea bazei de impozitare TVA;
  • alte sume rezultate din operatiuni care impun creditarea contului, stabilite prin ordin al presedintelui ANAF;
  • dobanda aferenta contului de TVA, acordata de institutia de credit (daca este cazul);  
  • sume transferate din contul curent deschis la aceeasi institutie de credit sau din contul de disponibil distinct deschis la aceeasi unitate a Trezoreriei Statului, dupa caz;
  • sume reprezentand TVA-ul aferent serviciilor si produselor achitate prin intermediul cardurilor de debit/credit sau a substitutelor de numerar de catre persoanele impozabile care nu au obligatia sa achite TVA in contul de TVA si sumele reprezentand TVA aferenta instrumentelor de plata emise anterior datei de la care furnizorul/prestatorul aplica plata defalcata a TVA si incasate dupa aceasta data, precum si sumele reprezentand TVA aferenta facturilor emise inainte de data la care aplica plata defalcata a TVA si achitate dupa aceasta data, care nu au fost incasate in contul de TVA.  
    Este interzisa retragerea de numerar din contul de TVA si debitarea contului de TVA in alte conditii decat cele de mai jos:
  • Achitarea TVA in contul de TVA a furnizorului/prestatorului, aferenta achizitiilor de bunuri/servicii, inclusiv taxa aferenta avansurilor sau catre bugetul de stat;
  • Transferul sumelor in alt cont de TVA deschis de titularul contului;
  • Sume rezultate ca urmare a unor corectii in procesul de plata; in urma ajustarii bazei de impozitare TVA; ca urmare a corectarii facturilor care se restituie intr-un cont de TVA sau alt cont decat unul de TVA; 
  • Sume transferate in contul curent in cazul persoanelor care nu mai au obligatia de a avea un cont de TVA si nu mai au obligatia de plata privind TVA;
  • Sume reprezentand achitarea TVA cu numerar sau cu cardul din contul curent;
  • Alte sume rezultate din operatiunile care dau dreptul de debitare a contului, stabilite prin ordin al presedintelui ANAF;
  • Comisioanele aferente contului de TVA percepute de institutiile de credit. 
    Ordonanta aduce clarificari cu privire la efectuarea platilor partiale aferente bunurilor si serviciilor:
  • Pentru determinarea TVA care se plateste in contul de TVA al furnizorului/prestatorului, in cazul platii partiale a contravalorii bunurilor/serviciilor, precum si in cazul platii unui avans, fiecare plata se considera ca include si TVA aferenta care se determina prin aplicarea procedeului sutei marite, respectiv 19x 100/119, in cazul cotei standard, si 9x100/109 sau 5x100/105, in cazul cotelor reduse. Beneficiarii care platesc partial o factura in care sunt inscrise operatiuni supuse mai multor cote de TVA si/sau mai multor regimuri de impozitare sunt obligati sa aloce sumele platite cu prioritate pentru operatiunile supuse regimului normal de taxare, in ordinea descrescatoare a cotelor. 
  • Prin exceptie, in cazul in care contractul/clientul mentioneaza ca suma va fi alocata unei  anumite parti din factura, beneficiarul va aloca in acest sens suma platita.

Care este costul unui cont de TVA la ING?

Comisionul de administrare este zero pentru contul curent de TVA, iar in ceea ce priveste costurile de tranzactionare, vor fi cele aplicabile segmentului din care clientul face parte – conform informatiilor disponibile pe ing.ro sau comunicate de catre angajatii Bancii. 

Cum se poate renunta la contul de TVA deschis la ING?

Pentru inchiderea conturilor de TVA trebuie completat formularul de inchidere de cont, urmandu-se procesul obisnuit de inchidere de cont.

Care este calendarul de implementare a noilor masuri privind mecanismul de plata defalcata a TVA?

Prevederile Ordonantei privind mecanismul de plata defalcata a TVA devin aplicabile incepand cu data de 1 ianuarie 2018, pentru facturile emise/avansurile incasate incepand cu 1 ianuarie 2018.

In perioada 1 octombrie 2017 – 31 decembrie 2017, utilizarea conturilor de TVA a fost optionala. 

ANAF organizeaza Registrul persoanelor care aplica plata defalcata a TVA. Registrul este public si se afiseaza pe site-ul ANAF. 

Inscrierea persoanelor impozabile in Registrul celor care aplica plata defalcata a TVA se face astfel:

  • in termen de maximum 3 zile lucratoare de la data depunerii notificarii SAU
  • incepand cu 1 martie 2018 pentru persoanele prevazute la  punctul 1(a) SAU
  • incepand cu data de 1 a celei de a doua luni urmatoare celei in care s-a implinit termenul prevazut pentru persoanele mentionate la punctul 1(b) SAU 
  • incepand cu data de 1 martie 2018 pentru persoanele care se afla in situatia prevazuta la punctul 1(c) la data de 31 decembrie 2017 SAU
  • incepand cu data de 1 a lunii urmatoare celei in care organul fiscal constata ca persoana impozabila inregistrata in scopuri de TVA se afla in situatia prevazuta la punctul 1(c) si nu a depus notificare. 

Persoanele care au optat pentru plata defalcata a TVA in perioada 1 octombrie – 31 decembrie 2017 sau care opteaza dupa 1 ianuarie 2018 beneficiaza de o serie de facilitati descrise in Ordonanta.

Ce se intampla cu TVA care nu este platit in contul de TVA, in situatiile permise de Ordonanta?

Persoanele impozabile si institutiile publice inregistrate in scopuri de TVA care aplica mecanismul de plata defalcata a TVA au obligatia sa vireze in contul de TVA propriu, in termen de maximum 30 zile lucratoare de la incasarea contravalorii livrarilor de bunuri sau prestarii de servicii:

  • TVA aferenta incasarilor prin utilizarea cardurilor de credit/debit sau a substitutelor de numerar; 
  • TVA care nu a fost platita in contul de TVA de catre alti beneficiari decat cei prevazuti de Ordonanata; optional, poate fi virata in contul de TVA si TVA care nu a fost platita in contul de TVA de catre beneficiarii care au aceasta obligatie conform legii; 
  • TVA aferenta instrumentelor de plata emise anterior datei de la care furnizorul/prestatorul aplica plata defalcata a TVA si incasate dupa aceasta data;
  • TVA aferenta facturilor emise inainte de data de la care furnizorul/prestatorul aplica plata defalcata a TVA si achitate dupa aceasta data, care nu au fost incasate in contul de TVA;
  • diferenta intre TVA aferenta incasarilor in numerar si TVA aferenta platilor in numerar efectuate intr-o zi. 

*) Prevederile de mai sus nu se aplica persoanelor impozabile care au infiintate popriri asupra conturilor.

In cazul in care creantele rezultate din livrari de bunuri/prestari de servicii sunt cesionate altor persoane, cesionarul are obligatia sa plateasca in contul de TVA al furnizorului/prestatorului cedent contravaloarea TVA din factura care face obiectul cesiunii. In situatia in care suma incasata de la cesionar este inferioara TVA din factura care face obiectul cesiunii, la data incasarii acestei sume, furnizorul/prestatorul vireaza diferenta in contul de TVA propriu. (nu se aplica in cazul finantarii acordate de institutiile de credit si institutiile financiare nebancare prin preluarea creantelor). 

In cazul sumelor puse intr-un cont de garantii, cont escrow sau alt cont similar la care furnizorul/prestatorul nu are acces decat dupa indeplinirea anumitor conditii, la momentul eliberarii sumelor din aceste conturi, furnizorul/prestatorul are obligatia sa vireze in contul de TVA propriu TVA aferenta, in termen de 30 de zile lucratoare de la eliberarea sumelor.

Nerespectarea sau incalcarea prevederilor legii pentru aplicarea mecanismului de plata defalcata a TVA, incluzand plati eronate in alt cont decat contul de TVA care nu sunt corectate in maximum 30 de zile lucratoare, sunt considerate contraventii. Sunt prevazute sanctiuni de la 0,06% pe zi /10%/50% din suma TVA sau amenzi cuprinse intre 2.000-4.000 RON, in functie de caz.

Cum se poate deschide un cont de TVA in valuta la ING?

Daca este nevoie de  conturi de TVA definite in alta valuta decat LEI, se utilizeaza formularele de deschidere cont, in care se va preciza valuta si faptul ca este vorba despre un cont de TVA. 

Cine verifica platile efectuate in contul de TVA?

Conform Ordonantei, nu sunt permise retrageri de numerar din conturile de TVA, aceasta restrictie fiind implementata de catre institutiile de credit/unitatile Trezoreriei de Stat. Procesarea corecta a celorlalte tranzactii pe contul de TVA se afla in responsabilitatea beneficiarilor respectiv a furnizorilor/prestatorilor de servicii care aplica plata defalcata a TVA conform Ordonantei, detaliate mai sus.

Cum se poate afla daca o companie este inregistrata in scop de TVA?

Interogari manuale se pot face pe site-ul ANAF, urmand acest link si introducand numarul de identificare fiscala al societatii: https://www.anaf.ro/RegistruTVA/.

Cum se poate afla daca o companie aplica plata defalcata a TVA?

Interogari manuale se pot face pe site-ul ANAF, urmand acest link : https://www.anaf.ro/RegPlataDefalcataTVA/
In registru se inscriu urmatoarele informatii: denumirea/numele si prenumele persoanei impozabile/institutiei publice, codul de inregistrare in scopuri de TVA,  data inscrierii in registru, modul de aplicare a mecanismului platii defalcate a TVA, respectiv obligatoriu sau optional.

Care este impactul Ordonantei asupra persoanelor care nu aplica mecanismul platii defalcate a TVA?

Persoanele impozabile, cu exceptia institutiilor publice, inregistrate in scopuri de TVA, au obligatia sa plateasca contravaloarea TVA aferente achizitiilor de bunuri si servicii intr-un cont de TVA al furnizorului/prestatorului care aplica mecanismul platii defalcate a TVA.
Persoanele fizice impozabile si persoanele nestabilite in Romania din punct de vedere al TVA si care nu sunt inregistrate si nu au obligatia sa se inregistreze in scopuri de TVA conform art.316 din Codul Fiscal, nu au obligatia sa plateasca contravaloarea TVA aferente achizitiilor de bunuri si servicii efectuate in contul distinct de TVA al furnizorului/ prestatorului.

Care sunt situatiile in care se permite efectuarea platilor TVA in alt cont decat in contul de TVA?

Obligatia de a achita TVA in contul de TVA nu se aplica in urmtoarele cazuri:
a) in situatia in care plata nu se efectueaza direct de beneficiar catre furnizor/prestator;
b) in situatia in care plata se efectueaza in natura;
c) in situatia in care plata se efectueaza prin compensare;
d) in cazul platilor efectuate in numerar sau cu cardul;
e) in cazul sumelor puse intr-un cont de garantii, cont escrow sau alt cont similar la care furnizorul/prestatorul nu are acces decat dupa indeplinirea anumitor conditii;
f) in cazul finantarii acordate de institutiile de credit si institutiile financiare nebancare prin preluarea creantelor.

Cum se poate renunta la aplicarea mecanismului de plata defalcata a TVA?

Persoanele impozabile pot renunta la aplicarea mecanismului de plata defalcata a TVA in urmatoarele conditii:

  • Daca inscrierea a fost optionala - la sfarsitul anului fiscal, dar nu mai devreme de un an de la data la care au fost inscrisi in Registrul persoanelor care aplica plata defalcata a TVA, daca nu se afla in niciuna dintre situatiile prevazute de lege, prin depunerea unei notificari in acest scop. 
  • Persoanele prevazute la punctele 1(a) si 1(b) pot renunta la aplicarea mecanismului platii defalcate a TVA dupa o perioada de minimum 6 luni de la data in care nu se mai afla in niciuna dintre situatiile prevazute de lege, prin depunerea unei notificari in acest scop. 
  • Persoanele prevazute la punctul 1(c) pot renunta la aplicarea mecanismului platii defalcate a TVA dupa iesirea de sub incidenta legislatiei privind procedurile de prevenire a insolventei si de insolventa, daca nu se mai afla in niciuna dintre situatiile prevazute de lege, prin depunerea unei notificari in acest scop. 
  • Radierea din Registrul persoanelor care aplica plata defalcata a TVA se face de catre organul fiscal competent, in termen de maximum 5 zile lucratoare de la data depunerii notificarii. Acestea, nu mai aplica mecanismul platii defalcate a TVA incepand cu data radierii din registru.

Cum se utilizeaza conturile de TVA deschise la Trezoreria Statului?

Pentru persoanele impozabile inregistrate in scopuri de TVA, conturile de TVA se deschid automat la unitatile Trezoreriei Statului pe baza listei furnizate de ANAF. De asemenea, conturile de TVA pot fi deschise si la cererea persoanelor impozabile. 
Conturile de TVA deschise automat se publica pe pagina de internet a Ministerului Finantelor Publice sau ANAF si se actualizeaza periodic. Informatiile minime publicate sunt: denumirea titularului de cont, codul de identificare fiscala, codul IBAN al contului de TVA si unitatea trezoreriei la care este deschis contul. Important de retinut: contul IBAN este acelasi pentru toate persoanele impozabile care sunt alocate unitatii de Trezorerie unde a fost deschis contul, diferentierea facandu-se pe baza codului de identificare fiscala  (CUI) si a contului de TVA unic. Extrasele conturilor pot fi puse gratuit la dispozitia titularilor de cont si in format electronic.

Conturile de TVA pot fi executate silit?

Contul de TVA poate fi executat silit numai pentru plata TVA datorata bugetului de stat, precum si in baza unor titluri executorii, potrivit legii, pentru TVA aferenta unor achizitii de bunuri si/sau servicii.




Frequent questions on the VAT split-payment mechanism

Who should have a VAT account?

The Government Ordinance 23/2017 (the “Ordinance”) on VAT split was approved with amendments by the Chamber of Deputies on 13th of December 2017 and it was published in Official Monitor on 28th of December 2017 (Law 275/2017). As per its provisions, VAT split mechanism will apply to the taxable persons and public institutions registered for VAT purposes, which provide services or supply taxable goods in Romania if:

a) upon 31st of December 2017, any of the aforementioned taxable payers have overdue VAT payment obligations  in excess of  15.000 LEI, in case of taxable payers qualified as large taxpayers, in excess of 10.000 LEI in case of taxable payers qualified as medium taxpayers, respectively in excess of 5.000 LEI, in case of  any other category of taxpayers, and such  overdue VAT payment obligations are not fully discharged and  paid before 31st of January 2018 (except  those taxpayers against whom any initiated enforcement is suspended under the conditions of art. 235 of the Fiscal Procedure Code).

b) starting with January 1st 2018 - they will register tax liabilities representing VAT, outstanding according to art. 157 of the Fiscal Procedure Code, for more than 60 working days, calculated from the due date of such VAT payment obligations, in excess amount of  15.000 LEI, in case of taxable payers qualified as large taxpayers, in excess amount of 10.000 LEI, in case of taxable payers qualified as medium taxpayers, respectively in excess amount of 5.000 LEI in case of any other category of taxpayers (except those taxpayers against whom any initiated enforcement  is suspended under the conditions of art. 235 of the Fiscal Procedure Code).

c) any of the aforesaid taxable payers are subject to the national law on insolvency prevention and insolvency proceedings.
Any  taxpayers (other than the ones listed under points a) –c) above) have the possibility to voluntarily opt in for applying the VAT split payment mechanism by notifying the Tax authorities.
The VAT accounts are opened in Lei and, as the case may be, in foreign currency, upon demand.  
The VAT split payment mechanism is applied for all transactions (supply of goods/provision of services) taxable for VAT purposes, performed by the persons mentioned above, and for which the place of supply/provision is considered to be located in Romania. 
VAT split payment mechanism does not apply for the following transactions:  

i) transactions for which the beneficiary is the person obliged to pay the tax in compliance with art. 307 (2) – (6) or art. 331 of the Fiscal Code;  
ii)  transactions subject to special regimes  as settled  under art. 310-315 and art. 3151 of the Fiscal Code.
The taxpayers that apply VAT split payment mechanism have the obligation to communicate their VAT account to the beneficiaries represented by taxpayers registered in scope of VAT (not public institutions). If the VAT account is not communicated, the beneficiaries have to make the VAT payments  into the supplier/provider’s account opened with the State Treasury.

Where can a person open a VAT account?

The public institutions and the VAT taxpayers may open VAT accounts either with the credit institution or with the State Treasury establishments.

Thus, the VAT accounts are opened with:

a)   the State Treasury establishments – by the public institutions registered for VAT purposes, for any collections in lei;
b)   the State Treasury establishments – by the taxable persons registered for VAT purposes, for the VAT related to the transactions for which they opened cash accounts with the State Treasury based on the Government Emergency Ordinance no. 146/2002 on the development and use of the resources run by the State Treasury, republished, with its subsequent amendments and completions or on other regulatory acts in force; 
c)   credit institutions or State Treasury – by the taxable persons registered for VAT purposes, for other transactions than those provided under letter b), in accordance with their options, for any incoming and outgoing payments in lei; 
d)   credit institutions – by the public institutions registered for VAT purposes and by the taxable persons registered for VAT purposes, for any operations in foreign currency. 

Which is the VAT account-opening procedure at ING?

The VAT accounts are opened upon the clients’ request, by filling in the application for account opening. 

Can a company have several VAT accounts?

Yes. A taxable company that applies VAT split payment mechanism should have at least one VAT account and there is no upper limit set to this end by the Ordinance. 

The taxable persons may open VAT accounts at several credit institutions. 

Which transactions may be carried out through the VAT account?

The VAT account may be credited with: 
  • VAT collection for the supply of goods/provision of services, including VAT for advance payments;
  • The amounts transferred from another VAT account of the holder, opened with the same credit institutions or from another credit institution;
  • Amounts cashed in as a result of some corrections due to a material error during the payment procedure, the correction of some invoices or the adjustment of the VAT taxable amount;
  • Other amounts resulting from transactions which impose the account crediting, determined by the ANAF chairman’s order; (ANAF – National Agency for Fiscal Administration)
  • The VAT account - related interest, granted by the credit institutions (if the case);
  • Amounts transferred from the current account opened with the same credit institution or from the distinct account opened with the State Treasury, if case;
  • Amounts representing the VAT related to services and products paid with debit/credit cards or with the cash substitutes or amounts representing VAT related to payment made by the taxable persons who are not obliged to pay VAT in the VAT account and, respectively the amounts representing the VAT related to the payment instruments issued, before the date when the supplier/seller opted in for applying  VAT split payment mechanism, and collected after this date and also amounts representing the VAT related to invoices issued before the date when the supplier/seller opted in for applying  VAT split payment mechanism, and collected after this date if not paid directly within the VAT account.
It is prohibited to withdraw cash from the VAT accounts and to debit the VAT account under other conditions than those set out below:
  • Paying the VAT to the supplier/provider related to the purchases of goods/service, including  the advances tax or to the state budget;
  • Transfer of the amounts in another VAT account opened by the account holder;
  • Amounts obtained as a result of some corrections during the payment procedure; after adjusting the VAT taxable amount; as a result of correcting the invoices which are reimbursed within a VAT account or another account than the VAT account;
  • Amounts transferred in the current account for the persons who are no longer obliged to have a VAT account according to art. 2 alin. 1 and 2 form Ordinance and are no longer obliged to pay VAT;
  • Amounts representing the VAT payment in cash or with the card issued for the current account;
  • Other amounts resulted from the transactions which give rise to the right of debiting the account, established by the ANAF chairman’s order;
  • The VAT account related fees established by the credit institutions.
The Ordinance also provides for the payment rules to be followed in case of partial payments for  supplying of goods/provision of services:
  • In order to determine the VAT amount that have to be paid into the VAT account of the supplier/provider, in case of partial payment and in the case of paying an advance, each payment is considered to include the related VAT, determined by applying the a calculation process, i.e. 19x100/119 for the standard rate, and 9x100/109 or 5x100/105 in case of reduced quotas. Beneficiaries who partially pay an invoice in which there are transactions subject to multiple VAT rates and/or more many tax regimes are required shall allocate the amounts paid with priority for operations subject to the normal VAT regime in decreasing order of quotas.
  • By way of exception, if the contract or supplier/provider mentions that the partial amount shall be allocated to a certain part of the invoice, the beneficiary will make the payment accordingly.

Which is the cost of a VAT account opened with ING?

The administration fee is zero for the current VAT account and as for the transaction costs, the fees will be those applicable to the category from which the client is part of – as per the information posted on ing.ro or communicated by ING staff.

How can a person renounce to the VAT account opened with ING?

For the closing of the VAT accounts, the client needs to fill in the account closure form, following the regular procedure for the account closure.

Which is the timetable for the implementation of the new measures regarding VAT split?

The law becomes applicable starting January 1st 2018, for the invoices issued/advance payments collected starting with 1st of January 2018. 
During  1st of October 2017 – 31st of December 2017, VAT split payment mechanism was optional.

ANAF organizes the Registry of persons who apply the VAT split payment mechanism. The registry is public and is posted on ANAF website. 
The taxpayers enrolled have to apply the VAT split payment mechanism starting the following day after being published within the Registry for VAT split payment mechanism for invoices/documents issued and advance payments received after this date.

The taxpayers will be added to the Registry for VAT split payment:

  • in max 3 working days since the notification is submitted to the fiscal authorities or
  • for taxpayers under point 1(a) after March 1st 2018 or
  • for taxpayers under point 1(b) starting the 1st day of the month following the one in which the term is reached or
  • the fiscal authorities will register by default the taxpayers that fall under point 1(c) at 31st of December to apply VAT split starting 1st of March 2018 or
  • the fiscal authorities will register by default the taxpayers that fall under point 1(c) during the year and which do not send the notification – starting with the 1st day of the following month.

The persons opting for the VAT split payment during the period of time 1st October – 31st December 2017 or after January 1st 2018  benefit from a series of incentives, as defined by the Ordinance. 

What happens with the VAT which is not paid in the VAT account in the cases permitted by the Ordinance?

The taxable persons and the public institutions registered for VAT purposes which apply VAT split payment mechanism are required to transfer in their own VAT account, within maximum 30 working days from the receipt of amounts for the supply of goods or provision of services related to:

  • the VAT collections from clients using credit/debit cards or cash substitutes;
  • VAT which was not paid in the VAT account by other beneficiaries than those provided by the Ordinance; optionally, it can be transferred also the VAT which was not paid to the VAT account by the beneficiaries who have this obligation as per the Ordinance; 
  • VAT related to payment instruments issued before the date when  the VAT split payment mechanism is applied and collected after this date;
  • VAT related to the invoices issued before the date when the VAT split payment mechanism is applied and collected after this date - if not paid by the beneficiaries within the VAT account.
  • the difference between VAT related to collections in cash and VAT related to the payments performed in cash in one day; 

*) These rules are not applicable in case of taxpayers whose accounts are affected by garnishments.

If the receivables (debt) arising from deliveries of goods/provision of services are transferred to other persons by the supplier/provider who applies VAT split payment mechanism, then the transferee has the obligation to pay into the VAT account of the supplier/provider the VAT corresponding to the invoice subject of the assignment. If the amount received from the transferee is less than the VAT on the invoice, the supplier shall transfer the difference to its own VAT account. Not applicable in case of financing granted by financial institutions by means of taking over the receivables.

In the case of amounts placed within a guarantee account or within an escrow account or similar account to which the supplier/provider applying VAT split payment mechanism has access only after the fulfillment of certain conditions, the supplier/provider is required to transfer the VAT amount to its own VAT account within 30 working days since the release of the amounts from such accounts.

Non observance of, or breaching the provisions of the Ordinance, a number of cases including wrong payments (not to a VAT account) if not corrected within 30 working days  are considered contraventions. The penalties are within the range 0.06% per day/10%/50% of the VAT amount OR fines between 2.000-4.000 RON depending on the case.

How can be opened a VAT account in foreign currency with ING?

If VAT accounts in other currency than LEI are required, account opening forms will be used, indicating the currency and the fact that it refers to a VAT account. 

Who checks the payments made in the VAT account?

Pursuant to the Ordinance, cash withdrawals from the VAT account are not allowed and this restriction is implemented by the credit institutions/State Treasury. The correct processing of the other credit/debit transactions on the VAT account is under the responsibility of the beneficiary or supplier/provider as per the provisions of the Ordinance, detailed also above.

How can a person find out if a company is registered for VAT purposes?

Manual queries may be performed on ANAF website, by accessing the following link and inputting the company’s tax identification number : https://www.anaf.ro/RegistruTVA/.

How can a person find out if a company applies VAT split payment mechanism?

Manual queries are possible on ANAF website, by accessing this link: 
https://www.anaf.ro/RegPlataDefalcataTVA/
The Registry for VAT split payment is public and will have the following information: name of the taxpayer, VAT registration code, date of enrollment, if VAT split is applied optional or mandatory.

What is the impact of the Ordinance for the persons that do not apply the VAT split payment mechanism?

The taxpayers registered for VAT (except public institutions) are obliged to make the VAT payments within the VAT accounts of the providers of goods/services that apply VAT split payment mechanism. The ones not registered in scope of VAT are not obliged to make VAT split payments.

The taxable individuals or legal persons not established in Romania and not registered for VAT purpose according to art. 316 from Fiscal Code,  are not obliged to pay the VAT within the dedicated VAT accounts of the suppliers/providers that apply  VAT split payment mechanism.

When it is allowed to make VAT payments to in another account than dedicated VAT account?

The obligation to make payments to the dedicated VAT account does not apply if:

  • the payment is not made directly by the beneficiary of goods/services;
  • if the payments is made in nature or by compensation;
  • if payment is made in cash or by card;
  • in case of the amounts deposited in guarantee accounts, escrow accounts or similar accounts;
  • in case of financing from financial institutions by means of taking over the receivables (debt).

How the taxpayers can opt out of the VAT split mechanism?

The taxpayers can opt out of the VAT split payment mechanism under the following conditions:

  • If the enrollment was optional, at the end of the fiscal year, but not earlier than 1 year after being included within the Registry for VAT split payment, should they not be in any  situations stipulated by the law, by applying for this purpose.
  • If the enrollment was mandatory - the taxpayers mentioned on point 1(a) and 1(b can cease from applying VAT split after minimum 6 months after the date on which they no longer comply with the law criteria and they have notified accordingly.
  • If the enrollment was mandatory - the taxpayers mentioned on point 1(c) can cease from applying VAT split after not being under any insolvency proceeding and if the others conditions for mandatory VAT split payment mechanism are not applicable and they have notified accordingly.
  • The update of the Registry for VAT split payment takes up to 5 working days after the notification is submitted. The persons can cease to apply VAT split payment mechanism starting with the date of deregistration from the Registry for VAT split payment.

What is the way of working for the VAT accounts opened at the State Treasury?

State Treasury will automatically open VAT accounts to the taxpayers registered in scope of VAT based on the list provided by ANAF; at the same time, the accounts can be opened at the request of the taxpayers. Important note: although, the IBAN account number is the same for all taxpayers allocated to the respective State Treasury establishment, the differentiation is being made based on the unique registration number (“CUI”)/sub-account. The accounts opened automatically will be published on the website of Ministry of Finances or ANAF and will be periodically updated. The statements of accounts will be made available also electronically, free of charge.

The VAT accounts can be enforced?

The VAT accounts can be enforced only for payments of VAT due to the state budget, as well as based on some writ of execution, under the law, for VAT amounts related  to purchases of goods and/or provision services.

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