This order approves the new deduction form that will be used starting with the declaration of fiscal obligations afferent to January 2010. Following the amendments made to the Fiscal Code, the new deduction includes separate lines for declaring the intra communitarian services, received or carried out.
Thus, the intra communitarian services that apply B2B rule stipulated by art. 133 para. (2) of the Fiscal Code, other than those exempt from VAT in the member state in which they are taxable, carried out by the persons settled in the Community, for whom the tax demand intervenes in the reporting period will be declared in line 3.1. in the deduction statement. The subsequent adjustments owed to some events that determine the amendment of the declared Rd. 3.1 of the deduction statement in another period, such as: price changes generated by situations other than those stipulated in Art. 138 of the Fiscal Code, the lack of declaration, out of the error, of those operations that occur during the tax exigibility etc.., will be declared in line 4 of the deduction statement.
The acquisition of intra-communitarian services for which the beneficiary is required to pay the tax will be stipulated in line 7.1, respectively in line 19.1, and in line 7.1.1, 19.1.1 respectively, there will be stipulated the information concerning the intra-communitarian services for which the provider is registered for VAT purposes in the Member State from which the services performance is made. The subsequent adjustments concerning the received intra communitarian services, such as the price change generated by situations other than those stipulated in Art. 138 of the Fiscal Code, the non declaration, out of the error, of those operations that occur during the exigibility tax etc.., will be mentioned in line 8 of the deduction statement.
Intra-Communitarian acquisitions of services exempt from VAT will declared in line 24.1 of the deduction statement.
In terms of the intra communitarian goods deliveries, they are stipulated in line 1 of the deduction statement and the intra-communitarian goods acquisitions are stipulated in lines 5 and 5.1, and 17 and 17.1 respectively.
Attention! These lines also stipulate the amounts of the invoices for partial advances for intra-communitarian goods deliveries or acquisitions.
The intra-communitarian goods deliveries and / or acquisitions for which VAT exigibility occurred in another fiscal period than that in which they were registered will be stipulated in the regularization lines in the deduction statement. (line 2 for deliveries, line 8 and 20 for acquisitions)
To avoid any discrepancy between intra-communitarian goods supplies, exempted from VAT, which are included in the VAT deduction and in the recapitulative statement for such deliveries in the state of origin, and the intra-communitarian acquisitions highlighted in the VAT deduction and recapitulative statement for intra-communitarian acquisitions, in the destination member state, the moment of the tax exigibility for intra-communitarian acquisitions occurs:
at the invoice date for the respective delivery to the person who buys goods, inclusively in the case of the bills for partial advances cashing, if the invoice is issued before the 15th of the month following the month in which the event occurred, respectively the delivery;
on the 15th day of the month following the month in which the event occurred, if the invoice was not issued until that date.
.We also want to draw attention on the filling manner of the regularization lines of the collected tax afferent to internal deliveries as well as on the deductible tax afferent to the acquisitions with VAT in Romania (ln 15 and respectively ln 28 of the statement). Thus, these lines are filled with the amounts resulted from the regularisations stipulated by the law in force due to some events that cause the change of the initially declared data, such as: providing price discounts, sale price change, the non-declaration, out of error, of the operation during the period when the tax exigibility is involved.
The deduction form also includes a separate section, “tax invoices issued after the fiscal inspection, according to art. 159 para. (3) of the Fiscal Code, that is filled with information retrieved from correction bills issued to beneficiaries after the fiscal inspection. Attention, according to the methodological norms for the application of the Fiscal Code, these bills shall be shown in a separate journal entry for sales.
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