Emergency ordinance no. 43/2024 for the modification and completion of some normative acts was published in the Official Gazette, Part I no. 409 of April 30th, 2024.

Main provisions:

1. Changes regarding fiscal electronic cash registers (GEO no 28/1999)

By decision of the Government, other data and information can be established from the tax receipt, as well as from the daily closing tax report than those provided in annex no. 11 to the Methodological Norms for the application of Government Emergency Ordinance no. 28/1999 regarding the obligation of economic operators to use fiscal electronic cash registers, which are transmitted by fiscal electronic cash registers to the national IT system for the supervision and monitoring of fiscal data. The Government's decision that will bring these changes is approved within a maximum of 30 days from the date of entry into force of this emergency ordinance.

2. Changes regarding the RO e-Transport system

2.1 The following users also have the obligation to declare in the RO e- Transport system the data related to the international transport of goods:

(...)

e) to the Romanian service provider, in the case of commercial operations representing a non-transfer both for the goods unloaded on the territory of Romania for the provision of services, and for the resulting goods reshipped to the state of the commercial partner;

f) to the beneficiary from Romania, in the case of commercial operations representing a non-transfer both for the goods shipped from Romania for the provision of services in a member state of the European Union, and for the resulting goods reshipped to Romania;

g) to the customer from Romania, in the case of commercial operations that fall under the regime of stocks at the disposal of the customer in the situation where Romania is the member state to which the goods were shipped or transported both for the goods unloaded on the territory of Romania and for the goods delivered in a later stage after arrival, to another taxable person in Romania or in case the respective goods are returned to the member state from which they were originally shipped or transported;

h) to the supplier from Romania, in the case of commercial operations that fall under the regime of stocks at the customer's disposal in the situation where Romania is the member state from which the goods were shipped or transported both for the goods shipped from Romania, and in the case that the respective goods are returned to Romania.

2.2 For the contravention regarding the failure to comply with the obligations regarding obtaining the UIT code in the case of the transport of goods with high fiscal risk, the complementary sanction of confiscation is not applied in the case of findings resulting from checks after the end of the road transport of goods, when they were recorded in the supporting documents that are the basis of the accounting records, as well as in the users' accounting, as the case may be, in the period to which the respective operations refer. The same exception applies in the case of international road transport of goods.

2.3 The following exceptions from the provisions of GEO no 41/2022 regarding the RO e-Transport system are provided:

a) the transport of goods intended for diplomatic missions and consular offices, as well as international organizations, the armed forces of NATO member states, the European Union, the member states of the Partnership for Peace or the states with which Romania has concluded agreements in the field or as a result of the execution of contracts classified according to the law or the execution of public procurement contracts that require the imposition, according to legal provisions, of special security measures to protect essential security interests of the state;

b) the transport of excisable products that circulate under a suspensive regime of excise duties or with excise duties paid in the shipping member state, according to title VIII "Excise duties and other special taxes" of Law no. 227/2015, with subsequent amendments and additions, respectively through the use of the excise goods movement control system, called EMCS, for issuing the electronic administrative document e-DA or the simplified electronic administrative document e-DAS;

c) the transport of goods by postal services providers in postal parcels, defined according to the provisions of art. 2 point 16 of the Government Emergency Ordinance no. 13/2013 on postal services, approved with amendments and additions by Law no. 187/2013, with subsequent amendments and additions.

3. Changes regarding GEO no 115/2023:

Contraventions regarding non-compliance with the obligations imposed by GEO 41/2022 (RO e_transport system) in the case of international road transport of goods can be sanctioned starting from 01.07.2024, but for the facts committed and ascertained starting from this date.

4. Changes on the Fiscal Code:

4.1 In the category of non-taxable income for the calculation of the profit tax is also included the income from the reversal of the adjustment of receivables resulting from operations related to the subscribed and unpaid share capital, registered as financial assets according to the accounting regulations in accordance with the International Financial Reporting Standards applicable to credit institutions for Romanian legal persons, established in accordance with the provisions of Law no. 207/2022 for the regulation of some measures regarding the general framework applicable to the establishment and operation of development banks in Romania, with subsequent amendments and additions.

4.2 In the category of non-harmonized excise duties are included products with nicotine, which do not contain tobacco, intended for oral consumption, presented in the form of powder or particles or in any combination of the respective forms, sold in portions packed in sachets, with tariff classification NC 2404 91 90.

4.2 Individuals who, on December 31st of the previous fiscal year, own/jointly own residential buildings located in Romania are obliged to pay the special tax on high-value immovable and movable property, if the taxable value of the building, calculated according to the provisions Art. 457 Fiscal Code, exceeds 2,500,000 lei. The taxpayers paying tax on buildings for which the local fiscal body has determined a taxable value greater than 2,500,000 lei are notified by it by May 30th of the year for which the special tax on immovable and movable property of high value is due.

For these taxpayers, the special tax on immovable and movable property of high value is paid to the state budget, up to and including September 30th of the year for which it is due.

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