The new deduction form is used beginning with the declaration of tax obligations afferent to January 2010 and is submitted by the taxable persons unregistered for VAT purposes as well as by non-taxable persons only for the periods in which the tax exigibility arises.
Operations that require this deduction are:
• intra-communitarian acquisitions of taxable goods;
• intra-communitarian acquisitions of new means of transport;
• intra-communitarian acquisitions of excise goods;
• operations stipulated in Art. 150 para. (2), (3), (5) and (6) of the Fiscal Code – among others, at this point the services received from providers outside the EU and for which the beneficiary is obliged to pay taxes are declared;
• intra-communitarian acquisitions of services, for which beneficiary is obliged to VAT payment.
The headings referring to the intra-communitarian acquisitions of taxable goods and acquisitions of intra-communitarian services are completed only by persons registered for VAT purposes according to art. 1531 of the Fiscal Code.
Attention, in the case of the purchasing of goods, means of transport and excise goods are declared,, inclusively the amounts written in the bills received for partial advances payments, even if the acquisition has not taken place yet.
In order to avoid any discrepancy between intra-communitarian goods supplies exempted from VAT in the member state of origin and intra-communitarian acquisitions, highlighted in the VATspecial deduction and in the recapitulative statement for intra-communitarian acquisitions in the member state of destination, the moment of the exigibility tax intervenes in the 15th day of the month following that in which the generator event occurred, namely the delivery. If an invoice was issued for that supply, including the bills for partial advances, tax exigibility intervenes at the issue date of this bill provided that the invoice date should be before the 15th of the month following the month in which the delivery took place.
The form is submitted as follows:
• prior to the registration in Romania of a new means of transport, but no later than the 25th of the month following the month in which the tax chargeability afferent to the operation stipulated in section 2 of the form. If in the same month more intra-communitarian acquisitions of new means of transport are made, more deductions for the same month may be filled, without marking the box “Rectifying Statement”
• until the 25th of the month following the month when the tax chargeability arises for all the other operation.
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