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Order no. 2494/2023: Amendments to the Rules on the procedure for granting the certificate of deferment of payment of VAT and the release of the security for imports of goods

Order no. 2494/2023: Amendments to the Rules on the procedure for granting the certificate of deferment of payment of VAT and the release of the security for imports of goods

Numărul 36, 13-19 sep. 2023  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

Order no. 2494/2023 for the amendment of the Order of the Minister of Finance no. 3.225/2020 for the approval of the Norms regarding the procedure for granting the certificate of postponement of the customs payment of the value added tax and the release of the guarantee for goods imports, effective September 14th, 2023 was published in the Official Gazette, Part I no. 829 of September 14th, 2023.

The main changes/completions to the Norms regarding the procedure for granting the certificate of postponement of the customs payment of the value added tax:

  • The documents necessary for obtaining the certificate of postponement of the customs payment of the value added tax are submitted to the Romanian Customs Authority (instead of the General Directorate of Customs).
  • In the situation where the conditions provided for in art. 326 para. (41) of the Fiscal Code, the Romanian Customs Authority issues to the persons who submitted the documentation, the certificate of postponement of the customs payment of the value added tax within 30 days from the submission of the application and the complete documentation.
  • The certificate of postponement of the customs payment of the value added tax is issued for a period of 6 months.

The old provision REPEALED: The certificate of postponement of the customs payment of the value added tax is issued for the period indicated by the applicant.

  • Annex no. 1 of the rules is replaced by the annex which is an integral part of this order.

To remember:

If there is no reason for revocation, the certificates of postponement of the customs payment of the value added tax issued until the date of entry into force of the provisions of this order remain valid until 31.12.2023 or until the expiration of the period of validity entered in the certificate, if this occurs before 31.12.2023.  

ANNEX (Annex no. 1 to the rules)

APPLICATION

for the issuance of the certificate of postponement of the customs payment of the value added tax, based on the provisions of art. 326 para. (4) letter a) from Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions

  1. Applicant name . . . . . . . . . .
  2. Address . . . . . . . . . .
  3. VAT registration code . . . . . . . . . .
  4. The fiscal body where it is registered for VAT purposes. . . . . . . . . .
  5. Attached documents . . . . . . . . . .
  6. Name and surname . . . . . . . . . .
  7. Position . . . . . . . . . .
  8. Date . . . . . . . . . .
  9. Signature and stamp

(Copyright foto: 123RF Stock Photo)

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