{"id":14069,"date":"2022-12-05T14:33:42","date_gmt":"2022-12-05T11:33:42","guid":{"rendered":"https:\/\/beta.kreston.ro\/2022\/12\/05\/legal-changes\/"},"modified":"2022-12-05T14:35:10","modified_gmt":"2022-12-05T11:35:10","slug":"legal-changes","status":"publish","type":"post","link":"https:\/\/kreston.ro\/en\/legal-changes\/","title":{"rendered":"Legal changes"},"content":{"rendered":"<p><strong>New provisions regarding the fiscal risk of companies<\/strong><\/p>\n<p>NAFA has regulated the sub-criteria of fiscal risk according to which taxpayers will be managed in the future. Through Order 2017\/2022 NAFA details the general risk criteria specified in the Fiscal Procedure Code.<\/p>\n<p>Inter-alia the main criteria are mentioned:<\/p>\n<ul>\n<li>failing to submit of fiscal statements (and non-payment of fiscal obligations)<\/li>\n<li>late submission of fiscal statements (and late payment of fiscal obligations);<\/li>\n<li>erroneous submission of fiscal statements;<\/li>\n<li>incorrect declaration of the rate and amount of taxes, fees and contributions.<\/li>\n<\/ul>\n<p>Considering the new regulations, the importance of the correct preparation and timely submission of fiscal statements increases.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Changing the materiality thresholds for the Intrastat statement<\/strong><\/p>\n<p>By NIS Order 1493\/2022, the Intrastat materiality thresholds based on which companies are obliged to submit a monthly statistical statement were increased.<\/p>\n<p>The new Intrastat materiality thresholds will be taken into account starting from January 2023. The Intrastat materiality thresholds for the collection of statistical information on intra-community trade with goods, valid starting with next year, will be RON 1 million, both for incoming and outgoing of goods.<\/p>\n<p>The Intrastat statement is submitted by the 15th of the month following the reporting month.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>The law on the minimum required equipment for homes to qualify for the reduced VAT rate<\/strong><\/p>\n<p>The minimum necessary equipment to consider that a house\/apartment is livable as such at the time of delivery to the customer are regulated by Law 301\/2022.<\/p>\n<p>The habitability regulation is an essential condition that allows the reduced VAT rate (5%) to apply for the purchase of housing. The new law brings clarifications regarding the phrase &#8220;<em>inhabitable as such<\/em>&#8220;, the conditions that must be met being:<\/p>\n<ul>\n<li>the owners have free private access to the living space, without disturbing the possession and exclusive use of the space owned by another person or family;<\/li>\n<li>the houses\/apartments have access to electricity and potable water, controlled disposal of wastewater and household waste;<\/li>\n<li>the houses\/apartments are made up of at least one space for rest, one space for food preparation and a sanitary unit, regardless of the existing equipment and the degree of finishing at the time of delivery.<\/li>\n<\/ul>\n<p>The new provisions aim to avoid the erroneous application of the standard VAT rate.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>New provisions regarding the fiscal risk of companies NAFA has regulated the sub-criteria of fiscal risk according to which taxpayers will be managed in the future. Through Order 2017\/2022 NAFA details the general risk criteria specified in the Fiscal Procedure Code. Inter-alia the main criteria are mentioned: failing to submit of fiscal statements (and non-payment [&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-14069","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\/14069","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=14069"}],"version-history":[{"count":1,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/14069\/revisions"}],"predecessor-version":[{"id":14070,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/14069\/revisions\/14070"}],"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=14069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/categories?post=14069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/tags?post=14069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}