The Order of the Minister of Finance no. 1.178/2023 for the approval of the Procedure regarding the issuance of the anticipated individual fiscal solution was published in the Official Gazette no. 263 of March 30th, 2023.

The main provisions

Note: Requests for the issuance of the anticipated individual fiscal solution in pending resolution at the date of entry into force of this order are resolved according to the new procedure.

Important! The anticipated individual fiscal solution produces effects only for the requesting taxpayer/payer and/or the entities listed in its content, considering the information and circumstances presented.

The anticipated individual fiscal solution is not applicable to other taxpayers/payers or entities and is not opposable to the tax authority in relation to other taxpayers/payers, even if there are similar circumstances.

 The main elements that the application must contain:

The request, the documentation and any other subsequent communications are sent exclusively by electronic means of remote transmission.

The procedure for issuing the anticipated individual fiscal solution

The competent fiscal body for issuing the anticipated individual fiscal solution is the Ministry of Finance.

This procedure applies to the issuing by the competent fiscal body of the anticipated individual fiscal solution, regarding the regulation of the fiscal treatment applicable to a future fiscal situation, in relation to the taxes, fees and mandatory social contributions regulated by the Fiscal Code.

Taxpayers/Payers can request the competent fiscal body to issue a fiscal solution by submitting an application, at least 90 days before the date on which they intend to carry out the proposed transactions

Prior to submitting the application for issuing the fiscal solution, the taxpayer/payer may request the competent fiscal body to organize a preliminary discussion.

Within 15 days from the date of registration of the application for the issuance of the fiscal solution, the competent fiscal body performs a preliminary analysis for compliance of the application for the issuance of the fiscal solution.

The purpose of the preliminary analysis of the application is to verify compliance with the formal conditions, as well as to confirm the collection of the tax for issuing the fiscal solution.

The competent fiscal body notifies the taxpayer/payer, within 15 days of the completion of the preliminary analysis, regarding the fact that the application is not considered and about the possibility of submitting a new application, respectively paying the tax for issuing the fiscal solution.

To resolve the application, the competent fiscal body can access the databases or request subordinate institutions, other institutions in the country or abroad, as well as third parties for data, information, clarifications, and documents that are relevant for the resolution of the application.

The application for issuing the fiscal solution is rejected, by order of the Minister of Finance, in situations such as, for example:

Prior to issuing the fiscal solution, the competent fiscal body communicates the draft fiscal solution to the taxpayer/payer to formulate a point of view.

Approval of the fiscal solution

The fiscal solution is approved by order of the Minister of Finance and contains:

The fee for issuing the fiscal solution

For each main fiscal obligation, the fee provided for in the Fiscal Procedure Code shall be paid:

a) EUR 5,000, at the exchange rate communicated by the National Bank of Romania for the day of making the payment, for large taxpayers and non-resident taxpayers;

b) EUR 3,000, at the exchange rate communicated by the National Bank of Romania for the day of making the payment, for the other categories of taxpayers/payers.

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