The Order amends the manner of filling in the information of Statement 394, some sections of the new declaration being postponed until October 2016. The motivation given is that numerous complaints received by ANAF from the business environment, complaints about the formidable volume of information required by the new format of the statement and the difficulty of obtaining this information automatically from the information systems. Basically, it is aimed for a postponement of the application of the new requirements, but instead of keeping the old format for a period of time, it was preferred a solution by which the new format will partly apply for the July to September 2016 timeframe, complementing only similar Sections of the old format. Namely, for the July 1, 2016 – September 30, 2016 timeframe will be reported only transactions carried out by taxable persons registered for VAT purposes in Romania, complementing information from A-C fields. Starting with 1 October 2016 the statement will be filled in its entirety for all operations carried out on national territory.
In the case in which, after submitting the statement, it is noticed the existence of omissions/errors in the data reported, a new statement must be resubmitted with the operations requiring modification and/or operations that were not declared in the initial statement correctly filled in. A very interesting provision is that the invoices, received by the taxable person in another reporting period than the date of issuance by suppliers, shall NOT be subjected to resubmissions.
Clarifications were made regarding the filling in of the invoice breadths. Thus, it was made clear that from the allocated invoices breadths are excluded the invoices earmarked for intra-Community transactions in goods and services, import/export of goods and non-taxable operations in Romania. In this regard it was given the following example: Taxable person “A” has allocated at the beginning of the year a range of invoices from Series A no. 1 to Series A no. 100, which will be stated in section. 2.1. In the first reporting period issued invoices from Series A no. 1 to Series A no. 25, which will stated in section 2.2. In the next reporting period will be stated in section. 2.1 the invoices breadths allocated from Series A no. 1 to Series A no.100, until its complete use. For the year 2016 an exception was introduced regarding the declaring invoices breadths. Thus, taxpayers will declare on section 2.1 only the unused invoices breadths.
- The elimination of the requirement to fill in special operations by taxable persons applying VAT collection system;
- The elimination of the requirement to complete the VAT on the supply of goods/provision of services for which the reverse charge applies and maintaining it for purchases only;
- The elimination of the obligation to distinctly highlight supplies/acquisitions of mobile phones, microprocessors, game consoles, tablet PCs and laptops if the value of the delivered goods registered into an invoice is less than 22,500 lei.