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NAFA Order no. 2.080/2023 for the approval of the Procedure regarding the organization of the Register of house purchases with a reduced VAT rate

NAFA Order no. 2.080/2023 for the approval of the Procedure regarding the organization of the Register of house purchases with a reduced VAT rate

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

Conf. univ. dr. Marcel Vulpoi, expert contabil

NAFA Order no. 2.080/2023 for the approval of the Procedure regarding the organization of the Register of house purchases with a reduced VAT rate was published in the Official Gazette, Part I no. 1190 of December 29th, 2023.

By this order, the "Register of house purchases with a reduced VAT rate" was updated, in electronic format, based on the information from the inter vivo legal documents that have as their object the transfer of ownership for the houses, authenticated as of January 1st, 2024, following the changes in the Fiscal Code (VAT rate for housing) by Law 296/2023.

The register is completed and consulted by public notaries on the date of authentication of the inter vivo legal documents that have as their object the transfer of ownership rights for houses whose value, including the land on which they are built, does not exceed the amount of 600.000 lei, exclusive of value added tax, purchased by natural persons individually or jointly with another natural person/other natural persons, for which the reduced rate of VAT is applied.

By consulting the register, the fulfillment of the condition related to the purchase of houses with a reduced VAT rate is verified.

For the application of these legal provisions, it is necessary to take over, in the structure of the new register, which will be used from January 1st, 2024, the existing information in the register used in 2023.

The structure of the Register has been expanded with a column that includes information on real estate purchases whose value does not exceed 600.000 lei, for which the reduced VAT rate of 9% will be applied.

(Copyright foto: 123RF Stock Photo)

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