{"id":10816,"date":"2015-07-09T11:53:23","date_gmt":"2015-07-09T08:53:23","guid":{"rendered":"https:\/\/beta.kreston.ro\/2020\/06\/13\/changes-of-the-fiscal-code-new-criteria-to-determine-the-dependent-independent-activities\/"},"modified":"2020-06-13T21:14:53","modified_gmt":"2020-06-13T18:14:53","slug":"changes-of-the-fiscal-code-new-criteria-to-determine-the-dependent-independent-activities","status":"publish","type":"post","link":"https:\/\/kreston.ro\/en\/changes-of-the-fiscal-code-new-criteria-to-determine-the-dependent-independent-activities\/","title":{"rendered":"Changes of the Fiscal Code \u2013 new criteria to determine the dependent \/ independent activities"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]Law no 187\/2015 for approving Emergency Government Ordinance no 6\/2015 for amending Law no 571\/2003 regarding Fiscal Code, was published into Official Gazette no 499\/07.07.2015<\/p>\n<p>Seven criteria are provided for establishing whether the activity performed by an individual can be classified as dependent or independent activity.<\/p>\n<p>Independent activity &#8211; any activity performed by an individual (PF) for the purpose of obtaining income, which meets at least four of the following criteria:<\/p>\n<p>1. PF has the freedom of choice for place and the way the activity is performed, as well as the working hours;<br \/>\n2. PF has the freedom to perform its activity for more customers;<br \/>\n3. the risks inherent in the business are assumed by the PF that performs the activity;<br \/>\n4. The work is done by using PF patrimony;<br \/>\n5. Work is performed by FP through use of intellectual and\/or physical capacity, depending on the specific activity;<br \/>\n6. PF is part of a professional body whose role is of representation, professional regulation and supervision carried out, according to special normative acts regulating the organization and exercising the profession in question;<br \/>\n7. PF has the freedom to conduct business directly, with own employees or in collaboration with third parties according to the law.<br \/>\nFor the reclassification of a transactions as not having economic substance, control tax authorities have the obligation to motivate and prove the reclassification decision by indicating the relevant factors that led to reclassification.<\/p>\n<p>There are listed the activities carried out by public institutions considered to be made by taxable persons from the VAT point of view.<\/p>\n<p>It is extended the reduced VAT rate of 9% for the sale of draft beer (code NC 22 03 00 10). The provision comes into force on 6 August 2015 (30 days after publication of the Law into Official Journal).<\/p>\n<p>The Law shall enter into force on 10 July 2015.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Law no 187\/2015 for approving Emergency Government Ordinance no 6\/2015 for amending Law no 571\/2003 regarding Fiscal Code, was published into Official Gazette no 499\/07.07.2015 Seven criteria are provided for establishing whether the activity performed by an individual can be classified as dependent or independent activity. Independent activity &#8211; any activity performed by an individual [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-10816","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"_links":{"self":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/10816","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/comments?post=10816"}],"version-history":[{"count":2,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/10816\/revisions"}],"predecessor-version":[{"id":10818,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/10816\/revisions\/10818"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media\/14902"}],"wp:attachment":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media?parent=10816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/categories?post=10816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/tags?post=10816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}