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Decision No 451/2024: Amendments to the Methodological Norms for the application of the Fiscal Code

Decision No 451/2024: Amendments to the Methodological Norms for the application of the Fiscal Code

Numărul 17-18, 30 apr. - 14 mai 2024  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

Decision no. 451/2024 for the modification and completion of the Methodological Norms for the application of Law no. 227/2015 regarding the Fiscal Code, approved by Government Decision no. 1/2016 was published in the Official Gazette, Part I no. 410 of April 30th, 2024.

The main changes to the methodological norms for the application of the Fiscal Code

➜ It is no longer allowed to deduct VAT for invoices issued in the name of employees or administrators of a taxable person, traveling for work purposes, for transport or accommodation in hotels or other similar units.

The motivation of this provision is the obligation to switch to the use of e-Factura for the transmission of all invoices issued in the B2B relationship, so that, starting from 01.07.2024, only the invoices sent through the system will be considered original copies.

➜ There are changes regarding the regime of excisable products

Certain provisions of the norms are repealed, such as the one regarding the delivery of energy products provided for in art. 355 para. (3) letters a) - e) of the Fiscal Code from the fiscal warehouses or from the places where they were received by the registered recipients, only when the supplier holds the document attesting the payment to the state budget of the value of the excise duties related to the amount to be invoiced to the buyer.

(Copyright foto: 123RF Stock Photo)

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