1. Order no. 868/1.303/2023 of the minister of environment, water, and forests and of the minister of finance for the approval of the Methodological Norms for the application of the Government Emergency Ordinance no. 93/2022 regarding the refund of the amounts representing the special tax for cars and motor vehicles, the pollution tax for motor vehicles, the tax on pollutant emissions from motor vehicles, and the environmental stamp for motor vehicles, as well as the model and content of some forms, published in the Official Gazette no. 342 of April 24th, 2023.

The main provisions:

Taxpayers who have paid:

– the special tax for cars and motor vehicles,

– the pollution tax for motor vehicles, or, as the case may be,

– the environmental stamp for motor vehicles

and who have not benefited from a refund may apply for a refund, irrespective of the date on which the tax was paid, through administrative channels, by submitting a request to the competent central fiscal body (NAFA).

Note: The taxpayer’s right to claim a refund arises on the date of entry into force of Emergency Ordinance No. 93/2022, i.e., on June 29th, 2022, regardless of the date on which the tax was paid, and the refund application must be submitted within 5 years of that date.

Important: The state will also pay the interest related to the amounts paid, calculated from the date they were collected until the date of the refund. The interest rate is 0.02% for each day of delay.

The refund of the amounts is made based on the application submitted by the taxpayer to the central fiscal body responsible for managing and supervising the taxpayer. The application must include the bank account to which the amount due to the taxpayer is to be returned, as well as details of the identification data of the payer and the identification data of the vehicle, respectively the brand, type/variant, registration number and identification number, for which the refund of the amounts is requested.

2. Government Decision no. 355/2023 on the amendment and completion of the Methodological Norms for the application of the Government Emergency Ordinance no. 28/1999 on the obligation of economic operators to use electronic fiscal cash registers, approved by Government Decision no. 479/2003, published in the Official Gazette no. 344 of April 24^th, 2023.

It was necessary to amend the methodological norms because of the changes made to Government Emergency Ordinance no. 28/1999.

The main changes:

– The provision that fiscal receipts issued by currency exchange offices are signed and stamped by the issuer has been repealed.

– A series of technical and functional characteristics have been established for the electronic fiscal cash registers (AMEF) integrated in unattended equipment, i.e., devices such as commercial vending machines, which operate based on card payments, as well as banknote or coin acceptors, as appropriate, through which food and/or non-food products are retailed, or services are provided directly to the public. Unattended equipment also includes the devices through which the counter value of „self-service” services is collected, such as, but not limited to, those provided in car washes and automatic textile washing stations.

– Devices such as commercial vending machines, through which food and/or non-food products are retailed or services are provided directly to the public, that are not constructively equipped with a control unit, are not considered unattended equipment.

– A label shall be visibly affixed to the casing of the device delivered to the user, indicating the manufacturer, the authorized distributor (with his contact details), the manufacturing series of the device, as well as the authorization number issued by the commission.

– A self-adhesive holographic film shall be affixed to the inside of the unattended equipment of the commercial vending machine type in such a way as to be visible from the outside, personalized by printing on its surface, in block capitals, the text „INSPECTED” and the identification data of the authorized distributor, as well as by manually inscribing the symbol of the accredited service unit and the identification number of the service technician in a dedicated space, ensuring that the readability of the entered data is maintained. The foil shall be provided by the authorized distributors and shall be of sufficient size to ensure that the texts printed on its surface are easily readable and shall be applied by the service technician when installing the electronic fiscal cash register.

Other important changes concern the procedure to be followed in the following situations:

– In the event of a malfunction of the electronic fiscal cash register, and how to complete the special register.

– In the event of the cessation of the activities of supplying retail goods and services directly to the public, and in the event of the transfer of an electronic fiscal cash register from one place of business to another.

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