{"id":1801,"date":"2023-07-31T15:33:05","date_gmt":"2023-07-31T13:33:05","guid":{"rendered":"https:\/\/nowium.com\/?post_type=bulletin&p=1801"},"modified":"2023-08-04T11:24:40","modified_gmt":"2023-08-04T09:24:40","slug":"newsletter-no-7-july-2023","status":"publish","type":"bulletin","link":"https:\/\/nowium.com\/en\/bulletin\/newsletter-no-7-july-2023\/","title":{"rendered":"Newsletter no. 7 – July 2023"},"content":{"rendered":"

Access the magazine version of this Newsletter in pdf format: English <\/strong><\/a>or Romanian<\/strong><\/a><\/p>\n

Summary<\/h3>\n
    \n
  1. EU Implementing Decision authorising Romania to introduce a special measure derogating from VAT Directive to generalize implementation of electronic invoice system (Info<\/a>)<\/li>\n
  2. VAT rate for delivery of coffee, tea or cocoa beverages (Info<\/a>)<\/li>\n
  3. New values for meal tickets (GEO 69\/2023<\/a>)<\/li>\n
  4. Changes on VAT rates related to timber\/wood and energy industries (Law 216\/2023<\/a>)<\/li>\n
  5. Employees having children up to 11 years of age under care may benefit, upon request, from 4 days of work for home or teleworking regime (Law 241\/2023<\/a>)<\/li>\n
  6. Complements on regulations related to RO e-Transport system (Law 233\/2023<\/a>)<\/li>\n
  7. Accounting reporting system on the 30th<\/sup> of June 2023 (Order 2195\/2023<\/a>)<\/li>\n
  8. Procedure to determine and settle the excess difference in corporate tax\/tax on micro-enterprise income that were redirected as sponsorships (form D177) \u2013 (Order 1090\/2023<\/a>)<\/li>\n
  9. Update on procedure to apply measures to restructure outstanding budget obligations (Order 2045\/2023<\/a>)<\/li>\n
  10. Change in procedures to grant fiscal facilities for agriculture and food industry (Order 2043\/2023<\/a>) and in the field of constructions (Order 2044\/2023<\/a>)<\/li>\n
  11. Other legislative news<\/a><\/li>\n
  12. Closing exchange rates for July 2023<\/a><\/li>\n
  13. Social indicators<\/a><\/li>\n<\/ol>\n

    INFO \u2013 Council Implementing Decision (EU) 2023\/1553 of 25 July 2023 authorising Romania to introduce a special measure derogating from Articles 218 and 232 of Directive 2006\/112\/EC on the common system of value added tax<\/span><\/h2>\n

    The derogation necessary for Romania to generalize the implementation of RO e-Factura system starting the 1st<\/sup> of January 2024, for all B2B transactions, was granted. Details on this derogation may be found in our article here<\/a> (in Romanian).<\/p>\n

    Council Decision EU 1553\/2023 may also be found here<\/a>.<\/p>\n

    Nowium will keep you updated regarding the evolution of the national process to generally implement the RO e-Factura system.<\/p>\n

    back to summary \u21d1<\/a><\/p>\n

    INFO \u2013 ANAF clarifications: 19% VAT rate on delivery of coffee, tea and cocoa beverages<\/span><\/h2>\n

    As a result of recent clarification from ANAF through a reply provided to the Chamber of Fiscal Consultants (CCF), the applicable VAT rate on delivery of coffee, tea or cocoa (served in restaurants) is the standard 19% rate, and not the reduced 9% rate.<\/strong><\/p>\n

    Details on these clarifications were discussed during our Tax Group meeting on the 21st<\/sup> of July.<\/p>\n

    back to summary \u21d1<\/a><\/p>\n

    Emergency Ordinance 69\/2023 to amend art. 14 of Law 165\/2018 on granting vouchers, as well as to set certain measures to apply these provisions (Official Gazette 691\/2023)<\/span><\/h2>\n

    The Ordinance amends the maximum values of meal tickets, as follows:<\/p>\n