According to the new procedure, the discounts used for the repayment of amounts less than or equal to 10,000 lei are considered, automatically, with low fiscal risk, the reimbursement decision being automatically generated. Reimbursement decisions issued in case of low and average fiscal risk are decisions subject to subsequent verification.
Through the new procedure there were established new rules concerning the special conditions for exporters, as follows:
It is mentioned that the taxable persons who make intra- communitarian deliveries are considered exporters too.
Thus, the economic agents whose export and intra-communitarian deliveries value made in the previous year is of at least 75% of the account 411 debtor turnover can ask for the application of the special conditions, but not less than 1,000,000 Euro. Previously, the exports value had to be of at least 80% of the account 411 turnover. The request is made by the economic agent on the basis of the previous year data, the special conditions being approved for each fiscal year.
In order to benefit by the special conditions, the compulsoriness that taxable persons should not register remaining fiscal obligations was eliminated. Besides the activities mentioned by the old Order, the taxable person who asks for the application of the special conditions must not do export trade or intra-communitarian deliveries of grains, seeds, fodder, fruit and vegetables.
At the same time, the person who has submitted facts in the fiscal record or on whom the insolvency procedure has been opened cannot benefit from the special conditions for exporters.
The application of the special conditions ceases if:
• after the analysis of the tax records or the performance of the fiscal inspection it is noticed that the taxable person no longer meets the conditions for granting the conditions, or
• the weight of the unapproved reimbursement amounts due to the fiscal inspection anticipated in the total amounts required at the reimbursement by the discount solved with an anticipated fiscal inspection is higher than 6%.
According to the old rules, the special conditions for exporters ceased if it was submitted a VAT discount with positive amounts or if analysing the tax records or performing the tax inspection it has been found that the taxable person no longer qualifies for the application of these conditions .
The discounts in course of being solved at the termination date of applying the special conditions, fall within high fiscal risk and are solved with an anticipated fiscal inspection, according to general procedure.
The discounts made by exporters fall within high fiscal risk and are solved with anticipated fiscal inspection if any of these conditions is met:
for the respective taxpayer the high degree of fiscal risk has been set , both based on the information received from the Coordination service / office / section, programming, analysis and guidance for fiscal inspection activity, as well as on the information of the specialized section;
the amount requested at the reimbursement is more than twice the monthly average of negative amounts declared by the VAT discounts made in the last 12 months [(total-negative amount of VAT in the reporting period “of VAT declared by the VAT discounts made in the last 12 months -total “tax paid during the reporting period” declared by the VAT discounts made in the last 12 months) / 12 months] *).
Tax payers may submit letters of banking guarantee for solving with subsequent fiscal inspection the discounts made by large taxpayers, who were placed in the category of high fiscal risk on the basis of information received from the coordination service / office / section, programming, analysis and guidance for fiscal inspection activity, as well as on the information belonging to the specialized compartment.
These guarantee letters must meet, cumulatively, at least the following conditions:
• to include the maximum amount that the guarantor is obliged to pay if the fiscal obligations set additionally by the fiscal inspection are not paid on time – this amount cannot be lower than the level of the amounts required to refund through these discounts;
• have a minimum duration of 12 months, with the possibility of extending the validity period, until the completion of the subsequent fiscal inspection;
• include the guarantor’s commitment that, in the event of nonpayment of the fiscal obligations within the appointed time, he/she will have to pay any amount which is framed in the amount guaranteed by the letter of guarantee, no later than 15 days from the time stipulated in Art. 111 of the Fiscal Procedure Code.
The competent fiscal body will make the subsequent fiscal inspection under the conditions set by the Fiscal Procedure Code, within the validity term of the letter of guarantee.
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