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VAT at collection system became optional!

At the beginning of 2013 Romania introduced the VAT payment system at collection. A system that led to multiple controversy and, although it is based on a healthy fiscal philosophy, it was implemented with multiple gaps.

But 2014 starts with good news. According to the GO 111/2013 was instituted the option of VAT collection application for taxpayers whose yearly turnover does not exceed 2,250,000 lei in the previous calendar year.

In other words, VAT collection system is not mandatory anymore, it becomes optional, leaving eligible taxpayers to decide whether to apply or not based their economic particularities.

Therefore, taxable persons on January 1, 2014 who already apply VAT collection system will proceed as follows:


  • may continue to apply the system without filing any notice, if eligible, in which case it is considered that they have chosen to continue to apply the system
, or
  • may, at any time during the year 2014 request to be removed from the Register of Taxable Persons applying VAT at collection system by filing a notification to the fiscal authorities.

This provision does not apply to taxpayers who are registered for VAT purposes according to art. 153 of the Tax Code in the year 2014 and whose option is to apply the system. They will be required to implement this system at least until the end of the year, except during the year exceeding the turnover of 2,250,000 lei.

In the new context was necessary to adapt the Form 097 , "Notice on the application/Termination of VAT collection system approved by order of the President of NAFA nr.3884/2013 " . 
The form shall be submitted to the tax authorities for VAT collection system output between the first and the 25-th of each month by taxable persons who apply the system and do not exceed the turnover of 2,250,000 in a year, but have decided to quit the VAT at collection system. Tax authorities will operate removal from the Register of Taxable Persons applying VAT at collection system, as of January following the tax period in which the notice was filed. Until the date of removal decision, taxpayers must apply VAT at collection system.

An important novelty is that the taxpayers that are continuing application of the system, including those coming out of the system, whose operations generating charges that have occurred untill the 31-st of December, and for invoices issued prior to this time, if the 90th day after the issuing of the invoice occures after the 31st of December, the chargeability of tax occurs on full or partial collection for the delivered goods or services rendered. In other words, there is NO deadline for the collection of VAT, even of the invoice has not been paid!

Basically this deadline of 90 days, constitutes a violation of the Community acquis in the field of VAT. Actually, one can say that the system was improperly called ' VAT collection", rather it was more of a" VAT collection at 90 days. " The taxpayer actually received this 90 days deferral for invoices that were issued but not paid yet, but in fact was still required to pay the tax for something that in reality was not even cashed yet.

Unfortunately, the old system " VAT collection" was merely a tax deferral and not a measure of economic recovery with positive results on the taxpayer's treasury but only on the state budget.

This system has been criticized by the European Commission, therefore the Executive, to avoid triggering an infringement process, established that the " VAT collection" in the year of 2014 will be optional. It will no longer be required to collect VAT at a certain time limit, but at the date of cashing the invoice. This way the VAT legislation of Romania aligns with the laws of other European countries as Austria , Germany , Belgium , Poland , UK, Netherlands etc., implementing a clean VAT receipt. Therefore the chargeability of VAT collection occurs at the date of receipt of the equivalent goods delivered or services rendered and chargeability of tax deduction occurs at the date the of the payment of the goods or services. The neutrality of VAT is not affected, in fact respecting the general principles of European taxation .

This new optional application of VAT collection becomes efficient and turns really into a measure of economic recovery that will support SMEs by not making it mandatory to pay VAT for unpaid invoices. There will be no longer be a financing cost for this purpose and companies will not be forced to call in for credit in order to comply with the tax appliance and the cost of invested capital will eventualy decrease having a positive impact on the taxpayer's treasury.

Avem CAS redus din 1 octombrie 2014

Începutul toamnei vine cu noi schimbări legislative. În Monitorul Oficial nr. 687 din 19 septembrie 2014 a fost publicată Legea nr. 123 din 19 septembrie 2014 pentru modificarea Legii nr. 571 din 2003 privind Codul Fiscal. Conform noii modificări ce se va aplica începând cu veniturile lunii octombrie, noile cote CAS vor fi:

a) 26,3% pentru conditii normale de muncă, din care 10,5% pentru contribuţia individuală şi 15,8% pentru contribuţia datorată de angajator;
b) 31,3% pentru condiţii deosebite de muncă, din care 10,5% pentru contribuţia individuală şi 20,8% pentru contribuţia datorată de angajator;
c) 36,3% pentru condiţii speciale de muncă şi pentru alte condiţii de muncă, din care 10,5% pentru contribuţia individuală şi 25,8% pentru contribuţia datorată de angajator.

Şi pentru a fi mai clar impactul pe care îl va avea această modificare, vom lua un caz concret: în ceea ce priveşte contribuţia datorată de angajatori pentru condiţiile normale de muncă la un salariu de 2.000 de lei net pe lună, care presupune o cheltuială totală a angajatorului (cu salariul, impozit şi contribuţii) de 3.644 lei, dacă angajatorul îi menţine salariul va face o economie de 143 de lei, respectiv 4%.  În situaţia în care reducerea CAS este transferată integral la salariati şi angajatorul îşi asumă aceeaşi cheltuială salarială totală ca şi până acum, respectiv 3.644 lei, salariul angajaţilor poate creşte cu 4%. Dacă angajatorul decide modificarea salariului, câştigul net al salariatului s-ar majora cu 81 lei, la 2.081 lei.
Se estimează că reducerea CAS va avea ca efect creşterea fondurilor rămase la dispoziţia angajatorului, surse care vor putea fi folosite pentru crearea de noi locuri de muncă, contribuind astfel la creşterea bazei de calcul a contribuţiilor sociale.
Această reducere va stimula mediul de afaceri, va reduce rata efectivă de taxare a muncii, va diminua fenomenul muncii neformalizate şi va veni astfel în sprijinul mai multor companii. Sunt eliminate totodată acele discrepanţe pe care concurenţa neloială le-a creat faţă de angajatorii cinstiţi.

Aceste diferenţe se vor reflecta în contabilitate începând cu luna noiembrie 2014.

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