Preliminary assessment of the second payment request of Romania

In line with the verification mechanism set out in the Operational Arrangements, the following evidence was provided:

  i)    Cover note justifying how the milestone (including all the constitutive elements) was
        satisfactorily fulfilled;
  ii)   Copy of the Government Ordinance No. 11/2021 of 30 August 2021, amending Law No.
        207/2015 on the Code of Fiscal Procedure and regulating tax measures published in the
        Official Journal No. 832 on 31 August 2021.

The authorities also provided:
 iii)  Copy of Ministerial Order No. 660/2017 published in the Official Journal No. 368 on 17 May
       2017;
 iv)   Copy of National Agency for Fiscal Administration (ANAF) Order No. 1090/2022 published in
       the Official Journal No. 585 on 16 June 2022;
  v)   Background Note to Government Emergency Ordinance No. 188/2022.

Analysis:

The justification and substantiating evidence provided by the Romanian authorities covers all constitutive elements of the milestone. Specifically:

Entry into force of the legal framework for making registration in the Virtual Private Space (SPV) compulsory for all legal persons taxpayers. This act shall amend the Fiscal Procedure Code and shall introduce the obligation for legal person to enrol in the SPV.

Art. I(10) of Government Ordinance No. 11/2021 of 30 August 2021, amending Law No. 207/2015 on the Code of Fiscal Procedure and regulating tax measures (hereinafter referred to as “the Government Ordinance”), published in the Official Journal No. 832 on 31 August 2021, makes registration in the electronic system developed by ANAF and the Ministry of Finance (that is, the Virtual Private Space (SPV), as defined in the cover note) compulsory for all legal persons taxpayers. It specifies that taxpayers, payers that are legal persons, associations and other entities without legal personality, as well as natural persons pursuing a liberal profession or carrying out an economic activity independently are required to transmit to the central tax body documents by electronic means of remote transmission, by enrolling in the electronic communication system developed by the Ministry of Finance/ANAF. Ministerial Order No. 660/2017 published in the Official Journal No. 368 on 17 May 2017, National Agency for Fiscal Administration (ANAF) Order No. 1090/2022 published in the Official Journal No. 585 on 16 June 2022, and the Background Note

to Government Emergency Ordinance No. 188/2022 specify that “communication by electronic means of remote transmission” is carried out via the Virtual Private Space (SPV).

Art. VI of the Government Ordinance states that “(1) the provisions of Article I (1), (4), (5) to (7), (14) and (29) shall apply from 1 January 2022. (2) The provisions of Article I (8) and (10) shall apply from 1 March 2022. (3) The provisions of Article I (16) and (24) shall apply from 1 October 2021. (4) The provisions of point 19 of Article I shall apply from 1 February 2022”, therefore certifying the entry into force of the provisions of Art. I (10), which fulfil the requirement of the milestone, on 1 March 2022.

Commission Preliminary Assessment: Satisfactorily fulfilled

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