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Implications of ANAF Order no. 2.026/2023 on administrative procedures for Platform operators

Implications of ANAF Order no. 2.026/2023 on administrative procedures for Platform operators

Numărul 50-51, 20 dec. 2023 - 9 ian. 2024  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

NAFA Order no. 2.026/2023 regarding the administrative procedure by which a Platform operator who has the reporting obligation can choose to carry out in Romania the reporting procedures provided for in section III of annex no. 5 to Law no. 207/2015 on the Fiscal Procedure Code was published in the Official Gazette, Part I no. 1144 of December 19th, 2023.

The main provisions:

1. The model of form (708) is approved „Information regarding the choice of the reporting procedures in Romania, according to the provisions of Section IV of Annex no. 5 to Law no. 207/2015 on the Fiscal Procedure Code, for the Platform operators that fulfill the conditions mentioned in point 4 letter a) of the subsection A of section I of Annex no. 5 to Law no. 207/2015 on the Fiscal Procedure Code in Romania and other Member States”.

According to this article of the Fiscal Procedure Code, a Platform operator that has the obligation to report means any Platform operator, other than an excluded Platform operator, which has a fiscal residence in Romania or in another Member State or when the respective Platform operator has no tax residence in Romania and not in another Member State, but it fulfills any of the following conditions:

  • it is constituted on the basis of the Romanian legislation or from another Member State;
  • has the headquarters of the management, including the headquarters of the actual management, in Romania or in another Member State;
  • has a permanent establishment in Romania or in another Member State and is not a qualified Platform operator from outside the Union;

2. The administrative procedure by which a platform operator who fulfills any of the conditions provided above chooses to carry out the reporting procedures in Romania is approved.

Thus, a platform operator who fulfills any of the conditions provided above, and in Romania and other Member States, can choose to carry out in Romania the reporting procedures provided by the Fiscal Procedure Code.

In this sense, the respective operator must inform the Romanian authorities about his choice.

The exercise of the option regarding the choice of Romania as a state in which the reporting procedures are carried out is done by submitting the form (708), whose completion instructions are provided in this order.

(Copyright foto: 123RF Stock Photo)

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