The recapitulative statement shall be submitted monthly, until the 15th of the month following a calendar month, only for the calendar months in which the tax exigibility arises for:
• Intra-communitarian supplies exempt from tax as stipulated in art. 143 para. (2). a) and d) of the Fiscal Code, for which the tax exigibility aroused in that calendar month;
• deliveries of goods made in a triangular operation stipulated in Art. Article 1321. (5) of the Fiscal Code in the member state of the goods arrival and which declare themselves as intra communitarian deliveries with T code, for which the tax exigibility aroused in that calendar month;
• the provision of services mentioned in Art. 133 para. (2) of the Fiscal Code made for the benefit of taxable persons that are not settled in Romania, but are settled in the Community, other than those exempt from VAT in the member state in which they are taxable, for whom the tax exigibility arose in the respective calendar month;
• the intra-communitarian acquisitions of taxable goods , for which the tax exigibility arose in the respective calendar month;
• the service acquisitions stipulated by art. 133 para. (2) of the Fiscal Code, made by taxable persons in Romania that have the tax payment obligation according to Art. 150 para. (2), for whom the tax exigibility arose in the respective calendar month, from the taxable persons that are not settled in Romania, but that are settled in the Community.
For the intra-communitarian deliveries / acquisitions of goods made to the customers / from suppliers that are not settled in the Community but who have appointed a fiscal representative in the EU or to the customers / from suppliers settled in the Community but registered through fiscal representative in another member state in which the intra-communitarian goods purchase / delivery is made, under the heading “Name of intra-communitarian operator” the name of customer / supplier (not of the fiscal representative)will be inscribed, and under the heading” Intra-communitarian operator code” will be inscribed the registration code for the VAT tax assigned to the foreign person by the fiscal representative.
The inobservance of the obligations of lodging the recapitulative statements regarding the intra-communitarian deliveries / acquisitions / services is sanctioned according to the provisions of the Fiscal Procedure Code.
Thus, according to the Fiscal Procedure Code, the failure submit at the dates stipulated by law of the recapitulative statements or the laying down of such statements with incorrect or incomplete amounts constitutes a contravention .This contravention is punishable by a fine of 2% of the total sum of intra-communitarian purchases / deliveries of undeclared goods or, where appropriate, of the undeclared differences resulting after incorrect or incomplete statements. The persons who correct the recapitulative statements until the reachment of the legal term of laying these down or the persons who, after the legal laying down term, correct the statements as a result of a fact not attributable to the taxable person are not penalized.
Also, the fine is reduced by 50% in the case in which the taxable person corrects the recapitulative statement until the legal deadline for submitting the following recapitulative statement.
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