Nieuwe richtlijnen en boetes voor Roemeense B2B e-factureringsregeling voor 2024

  

Het B2B e-factureringsregime in Roemenië ondergaat veranderingen met de implementatie van nieuwe regelgeving en sancties. De lancering zal in twee fasen plaatsvinden, gepland voor 2024. De onlangs uitgevaardigde noodverordening 115/2023 van de regering heeft verschillende wijzigingen ingevoerd, zoals vrijstellingen voor vereenvoudigde facturen, export, niet-ingezeten partijen en B2C-transacties. Bovendien is de termijn voor het opleggen van boetes verlengd tot juli 2024. Dit artikel geeft een diepgaande analyse van de e-factureringsregeling in Roemenië, met inbegrip van de opstartfasen, vereisten, boetes en de handleiding voor gebruikers die door het ministerie van Financiën is uitgebracht.

Stap 1: Snelle rapportage (januari 2024 - juni 2024) voor B2B e-facturering in Roemenië

Vanaf januari 2024 gaat de eerste fase van het Roemeense B2B e-factureringssysteem van start, waarbij de nadruk ligt op het snel rapporteren van binnenlandse leveringen. Binnen dit tijdsbestek moeten bedrijven hun facturen binnen vijf werkdagen na uitgifte in XML-formaat indienen, naast de standaard papieren factuur. Deze rapportage zal plaatsvinden op de Virtual Private Space (SPV) binnen het RO e-factuursysteem. Het is belangrijk om op te merken dat deze verplichting alleen geldt voor binnenlandse leveringen en dat er uitzonderingen zijn voor export en intracommunautaire leveringen.

Om een naadloze overgang te bevorderen, heeft de Roemeense regering besloten om tot 31 maart 2024 geen boetes op te leggen voor niet-naleving. Deze periode van clementie geeft bedrijven de kans om zich aan te passen aan het nieuwe rapportagesysteem en te zorgen voor naleving zonder de extra druk van onmiddellijke gevolgen. Niettemin is het noodzakelijk dat bedrijven zich op de hoogte stellen van de bijgewerkte regelgeving en zo snel mogelijk beginnen met het doorvoeren van de vereiste aanpassingen.

Stap 2: Vroegtijdige indiening van elektronische facturen (juli 2024) voor B2B e-facturering in Roemenië

De volledige implementatie van de tweede fase van het Roemeense B2B e-factureringsregime is gepland voor juli 2024. Als onderdeel van deze fase moeten bedrijven vooraf goedgekeurde elektronische facturen indienen via het eFactură platform. Papieren facturen zullen niet langer als geldig worden beschouwd voor de naleving van de belastingwetgeving. Om aan de regelgeving te voldoen, moeten facturen in het CIUS_RO formaat, dat is gebaseerd op UBL 2.1 of CIN formaat, naar het overheidsportaal worden gestuurd voor goedkeuring. De ingediende facturen ondergaan basisvalidatieprocedures om de nauwkeurigheid en juiste opmaak te garanderen.

Er moet worden opgemerkt dat de noodzaak voor overheidscontroles vooraf mogelijk wordt afgeschaft tegen januari 2026 om samen te vallen met de voorgestelde ViDA-vereiste (VAT Information Exchange System) om overheidscontroles vooraf volledig af te schaffen tegen 2028. Deze mogelijke wijziging sluit aan bij de wereldwijde beweging in de richting van onmiddellijke rapportering of voorlopige verkoopfacturen die aan de belastingautoriteiten worden voorgelegd voor documentatie en fundamentele verificatieprocessen.

Boetes en uitzonderingen**

Roemenië heeft gevolgen ingevoerd voor niet-naleving van het nieuwe B2B e-facturatiesysteem. Om bedrijven echter genoeg tijd te geven om zich aan te passen, is de termijn voor boetes verlengd tot juli 2024. Het is noodzakelijk dat bedrijven de mogelijke boetes voor niet-naleving begrijpen en proactief stappen ondernemen om aan de bijgewerkte regelgeving te voldoen.

In een poging om het e-facturatieproces te stroomlijnen en de lasten voor bedrijven te verminderen, zijn er verschillende vrijstellingen geïmplementeerd. Dit omvat vereenvoudigde facturen voor goederen en diensten, evenals voor export, niet-ingezeten tegenpartijen en B2C-transacties, die allemaal zijn vrijgesteld van de e-factureringsvereisten. Deze vrijstellingen werden ingevoerd met de bedoeling het algemene proces te vereenvoudigen.

Handleiding voor gebruikers

Het Roemeense Ministerie van Financiën heeft een gebruikersgids uitgebracht om bedrijven te helpen bij het begrijpen en uitvoeren van de nieuwe regelgeving voor e-facturatie. De gids bevat instructies over registratie, toegang tot het e-facturatiesysteem, het gebruik van de gratis factureringsapplicatie, het maken van XML-facturen, het downloaden van facturen, het converteren naar PDF, archivering, veelgestelde vragen en andere relevante details. Bedrijven wordt aangeraden deze gids te raadplegen voor een naadloze overgang naar het vernieuwde e-facturatiesysteem.

EU-autorisatie en wettelijke goedkeuring

Het B2B-regime voor e-facturering in Roemenië heeft groen licht gekregen van zowel het parlement als de president door de goedkeuring van de noodzakelijke wetgeving. Daarnaast heeft de Raad van de Europese Unie Roemenië gemachtigd om verplichte binnenlandse elektronische btw-facturering in te voeren vanaf 1 januari 2024. Deze machtiging was cruciaal omdat Roemenië hierdoor kon afwijken van specifieke artikelen van de btw-richtlijn van de EU die de implementatie van door de overheid verplichte e-facturering beperken. Roemenië heeft deze machtiging voor het eerst aangevraagd in 2022, met het oorspronkelijke plan om in juli van datzelfde jaar van start te gaan.

Daarnaast heeft de Europese Unie een voorstel gedaan om lidstaten vanaf januari 2023 geen toestemming meer te laten vragen als ze afwijken van de richtlijnen van de EU btw-richtlijn met betrekking tot e-facturering. Deze voorstellen maken deel uit van de initiatieven voor BTW in het digitale tijdperk met als doel een rechtvaardiger en effectiever belastingstelsel binnen de EU.

De evolutie van B2B e-facturatie in Roemenië

In een proactieve poging om frauduleuze activiteiten te voorkomen, heeft Roemenië maatregelen genomen om fraude in specifieke sectoren aan te pakken. Tegen juli 2022 heeft de belastingdienst van het land, ANAF (Agenției Naționale de Administrare Fiscală), het gebruik van B2B e-facturering verplicht gesteld in kwetsbare sectoren, waaronder groenten, fruit, wortels, eetbare knollen, andere eetbare planten, alcoholische dranken, minerale producten, nieuwbouw, kleding en schoeisel. Het hoofddoel van deze eerste implementatie was het bestrijden van belastingontduiking en het bevorderen van transparantie binnen deze sectoren.

Roemenië heeft onlangs een systeem ingevoerd dat e-transport heet en vergelijkbaar is met de e-Way Bill van Hongarije en India, naast e-facturatie. Dit systeem, ook bekend als het elektronisch goederenverkeerregister, verplicht bedrijven om hun risicovolle goederenbewegingen aan te geven via een door de ANAF ingediend XML-document. De uitrol van e-transport is gestart op 1 juli 2022.

E-facturering in Roemenië en de EU: Vooruitblik

Het B2B e-factureringssysteem in Roemenië is een cruciale stap om de belastingstelsels te moderniseren en belastingontwijking aan te pakken. Door de implementatie van elektronische facturen vooraf en de vaststelling van consequenties voor niet-naleving probeert Roemenië de belastingprocedures te vereenvoudigen en de verantwoordingsplicht te vergroten.

De EU onderneemt momenteel stappen om de regels voor digitale rapportage en doorlopende transactiecontroles tussen haar lidstaten te harmoniseren. Dit proces, dat in 2028 afgerond moet zijn, heeft als doel om een meer gestroomlijnd en consistent belastingstelsel in de hele EU te creëren.

Kortom, bedrijven die actief zijn in Roemenië moeten zich informeren over de onlangs geïmplementeerde regelgeving voor B2B e-facturatie en beginnen met de voorbereidingen. Door de fasen, criteria, gevolgen en vrijstellingen te begrijpen, kunnen bedrijven een naadloze overgang naar het vernieuwde systeem garanderen. Het raadplegen van de handleiding die door het Ministerie van Financiën is uitgegeven, is van onschatbare waarde tijdens deze overgangsperiode. Uiteindelijk laat de toewijding van Roemenië aan e-facturatie zien dat het de naleving van de belastingwetgeving wil verbeteren en een transparanter zakenlandschap wil creëren.

Contacteer frjacobs@telenet.be

 

GREENFIELD INVESTMENT IN ROMANIA

GREENFIELD INVESTMENT IN ROMANIA

Developing countries tend to attract prospective companies with offers of tax breaks, or they could receive subsidies or other incentives to set up a green-field investment. While these concessions may result in lower corporate tax revenues for the foreign community in the short run, the economic benefits and the enhancement of local human capital can deliver positive returns for the host nation over the long term.

We can help you as a parent company to  creates a new operation in Romania from the ground up.

In recent years the Romanian market has become increasingly interesting for companies that are relocating. Firms seeks to build service centers or production plants on a market directly connected to Western Europe, which possesses highly skilled and affordable workforce. We assist companies in the first steps of activity and we build long-term partnerships that consistently improve our partners’ performance. On matters on which we lack competence we always recommend the best.

We can help you with:

• An analysis of the local markets and the locations considered;
• Advice on forming the core team;
• Recruitment of core team members;
• Core team coaching;
• Specialized legal advice;
• Company creation;
• Obtaining the necessary permits;
• You will focus exclusively on business decisions;
• You build a healthy and stable grounds for your investment;
• You have access to a network of potential partners;
• You receive access to specialized managerial know-how;
• You limit your investment risks.

Mail: freddy.jacobs@pbsworldwide.com

We are a team of specialists in the field of strategic management. In our relationships with our partners we act in their interest offering them the support to become a better version of themselves. Assuming they are committed to change, we want, we know, we can and we will make them act, as companies or individuals, at their maximum potential.

Read more: http://www.pbsworldwide.com/

#romania #businesscentre #businesscenter #buzau #companyformationromania #companycreationromania #vatromania #companyregistrationromania #companyregistration

#romania #businesscentre #businesscenter #buzau #companyformationromania #companycreationromania #vatromania #companyregistrationromania #companyregistration #romaniancompany #companycreation #companyformation #subventions #romania #europeansubventions #sopromania #pndrromania #eufundsromania #subventionsromania #subventions #europeansubventionsromania

Recruitment and company services in our business centers in Romania

CIBR INTERNATIONAL’s company secretarial department provides clients with a full suite of cost-effective company secretarial services, ensuring our clients have peace of mind that they meet the legal and administrative requirements.

Every organization has unique needs. Our team has proven technical knowledge and practical experience, providing comprehensive high-quality advice and delivering services designed to give you peace of mind. We develop specific services tailored to meet clients’ needs, often in conjunction with other professionals, so that our clients enjoy the benefits of the breadth of commercial experience and expertise available in our company.

More info: mail frjacobs@telenet.be 

We can assist you by:

General attributions

1. Providing advice on different company types and the incorporation process
2. Having a streamlined, efficient incorporation service
3. Providing assistance with post-incorporation matters
4. Receiving and sending correspondence
5. Obtaining the necessary licenses for the client's activity

Recruitment/New Hire Process

1. Participating in recruitment efforts
2. Posting job ads and organizing resumes and job applications
3. Scheduling job interviews and assisting in the interview process
4. Collecting employment and tax information
5. Ensuring background and reference checks are completed
6. Preparing new employee files
7. Overseeing the completion of compensation and benefit documentation
8. Orienting new employees to the organization (setting up a designated log-in, workstation, email address, etc.)
9. Conducting the benefit enrollment process
10. Administering new employment assessments
11. Serving as a point person for all new employee questions

Payroll and Benefits Administration

1. Processing payroll, which includes ensuring vacation and sick time are tracked in the system
2. Answering payroll questions
3. Facilitating resolutions to any payroll errors
4. Participating in benefits tasks, such as claim resolutions, reconciling benefits statements, and approving invoices for payment

Record Maintenance

1. Maintaining current HR files and databases
2. Updating and maintaining employee benefits, employment status, and similar records
3. Maintaining records related to grievances, performance reviews, and disciplinary actions
4. Performing file audits to ensure that all required employee documentation is collected and maintained
5. Performing payroll/benefit-related reconciliations
6. Performing payroll and benefits audits and recommending any correction action
7. Completing termination paperwork and assisting with exit interviews

Whatever sector your business operates in, our dedicated company team has the experience and expertise to provide tailored legal and regulatory advice to ensure your corporate affairs are in order. We work for your peace of mind!

More info: mail frjacobs@telenet.be 

Read more: http://www.pbsworldwide.com/

Guide for setting up a company in Romania - romanian company inregistration

More info mail frjacobs@telenet.be

The persons who want to set up companies in Romania can choose one of the types of companies provided in the Companies Law, which defines both the documents that must be taken into account when registering the company, as well as the social capital required for registration at the Trade Register.

From all the types of companies that can be established in Romania, the limited liability company, or the SRL, is the most common.

I. The Necessary Documents for setting up the company

The first and foremost thing you need to do is to know which documents are required for the company file. The list with the necessary documents is disposed of by the Trade Register and contains declarations, constitutive documents, signature samples, etc.

II. Checking the Availability of the Name

Once you have found out what the documents are, follow the first step, to reserve the name of your future company.

Together with a Request to verify the availability of the company name and its reservation, complete with several name variants (from experience I tell you that you must prepare at least 3 name variants) the company name is obtained. (The fee for checking the availability of the name no longer has to be paid).

The duration of the Evidence to verify the availability and reservation of the company is around 2-3 days.

The evidence of the availability and reservation of the company must be attached to the original company file.

III. Establishment of the registered office

A process that you can do in parallel with all the steps to make the company file.

First of all, you need to look for a registered office. This can be a house or an apartment, personal or rented.

The next phase is the transfer of the registered office to the company name. This can be done with the help of a rental agreement or a convenience agreement. This contract must be concluded between the owner of the building and the company being set up (Name chosen in Step no. II).

Careful! If the registered office is an apartment, you also have to fill in an application approved by the neighbors and the block administrator. You must receive signatures from all the neighbors around your apartment (top, bottom, left and right of the building) and the administrator.

All these Applications and Declarations regarding the registered office must be attached to the company file in the original form.

IV. Drafting of the Constitution

The next step is the drafting of the Constitutive Act of the company.

The Articles of Incorporation must contain the following information: the identification data of the associate (s), the form of organization, the name of the company received in step no. I, the specification of the registered office, the secondary office (if there are several working points), the object main activity and secondary activities, the share capital and the share of participation of the associates in profit and loss, the designation of the administrator who has a mandate for a period established by associates that can be unlimited or limited.

Careful! Pay close attention to the NACE because only based on these NACE you will be able to earn income. It is preferable to add more NACEs for a possible extension of the activity object.

The social capital of an SRL must be of at least 200 lei, divided into social parts with a nominal value of at least 10 lei each, and each associate can hold a whole number of social parts.

The Articles of Incorporation must be attached to the file of the establishment of the company in the original form.

V. Realization of the Social Capital

Is the time as the associate (s) must deposit the share capital. It must be at least 200 lei, divided into social parts with a nominal value of at least 10 lei each.

This process can be done at any bank. At the bank must go with a variant of the constitutive act to make according to it the payments for the share capital.

After the money is deposited for the share capital, you will receive a receipt that represents the proof of the payment of the payments under the conditions of the constitutive act.

This proof must be submitted in the original to the company file.

VI. Completion of Statements on your own responsibility

The next step is the completion of the statements given on their own responsibility by the associates and administrators from which it can be seen that they fulfill all the legal conditions for holding these titles.

VII. Other documents

1. The sample of signatures is obtained in the first step and is completed only by the Administrator / Administrators. The signature must be placed in front of the notary (authentic notarial act).

2. Copies according to the Identity Cards of the Shareholder (s) and the Administrator / Administrators (if they are not Associates) and completed on them the First and Last Name, Signature and that they are by the originals.

3. Completing the Registration Application SRL.

VIII. The last step

After collecting all the statements completed from the previous steps and completing the file (track file) of setting up the company, it is submitted to the Trade Register Office. After checking it, you will have to go through the last action, to pay the company registration fee and the publication fee in the Official Gazette.

The deadline for issuing the file is 3-4 days.

IX. Other information

Once you have obtained all the documents regarding the company registration, you have to perform the following activities:

• Making a stamp;

• Registration at ANAF (National Agency for Fiscal Administration) of Declaration 010 regarding fiscal registration;

• Opening the current account of the company at a bank;

• Making a special invoice and receipt templates for your company.

X. Lots of SUCCESS

The hardest thing is to find customers and make a profit. Here it all depends on you and how good you are in the activity you do.

These are the steps you need to follow to set up a company (related to registration fees, these may vary, as the case may be):

- choosing and reserving the name of the company is the first step in establishing a limited liability company;

- the object of activity and its identification in the classification of CAEN codes must be defined;

- finding a registered office that will serve as the main address of the company must be considered;

- depositing the share capital after opening a bank account at an approved bank is the fourth step for registering an SRL;

- drafting and authentification of all the declarations of shareholders/administrators;

- the drafting and authentication of the constitutive documents of the company are necessary;

More info mail frjacobs@telenet.be

Read more: http://www.pbsworldwide.com/

10 Advantages that a foreigner must know when he wants to open a company (SRL) in Romania.

Then, one of the reasons why it is good for a foreign citizen to open his company in Romania is the one related to the wages in our country, the average income in our country is 400 euros.

Any SRL registered in Romania is recognized throughout the European Union and can conduct business in the European community and beyond.

Citizens from other states benefit in the good sense from the fact that Romania offers many advantages for doing business, due to the low costs and cheap labor, so that up to 300,000 Romanian companies registered with shareholders of other nationality are registered so far.

Then, one of the reasons why it is good for a foreign citizen to open his company in Romania is the one related to the wages in our country, the average income in our country is 400 euros.

1.CIT

Corporate Income Tax (CIT): 16%*

*Taxpayers that are carrying on activities such as gambling and nightclubs are subjects of either 5% rate of the earned revenue or 16% of the taxable profit, depending on which is higher.

Companies are liable to pay the micro-enterprise tax (instead of corporate tax) provided that:

• Revenues in the previous tax year were below EUR 1,000,000;
• Companies have the possibility to opt to be corporate income taxpayers if their share capital is higher than RON 45,000 and have at least 2 employees;

2. MICRO-ENTERPRISE TAX RATES

The micro-enterprise tax is computed as follows:

• 1% for micro-enterprises with at least one employee*
• 3% for micro-enterprises with no employees

More info mail frjacobs@telenet.be

 3.  WITHHOLDING TAX RATE

WHT rates in relation to non-resident companies are:

• 1% for revenues obtained from gambling activities
• 5% for revenues obtained from dividends
• 50% for payments made by a Romanian company to non-resident company bank accounts (opened in countries that do not have an information exchange agreement concluded with Romania) and only if such payments result from artificial transactions
• 16% in case of any other revenues from Romania

4. VAT

STANDARD VAT

The standard VAT rate in Romania: 19%

REDUCED VAT

A reduced rate of 9% applies to water supply services, food & beverage industry, medical treatments, and prosthesis, etc.

An extra-reduced 5% applies to supplies of social housing under certain conditions and to school books, newspapers, magazines, admission fees to castles, museums, sports events, cinemas, etc.

5. INTRA –COMMUNITY VAT DEDUCTIONS

Access to intra-Community VAT deductions

Another advantage is that the company registered in Romania can become a VAT payer. The advantage of this option is that so the SRL registered in Romania can receive local VAT deductions, but also for intra-Community VAT.

More info mail frjacobs@telenet.be

6. PERSONAL INCOME TAX

Personal Income Tax: 10%*

* IT specialists, employees with disabilities and employees who work in Research and Development (R&D) or Technological Development field are exempted under certain conditions.

7. SOCIAL CONTRIBUTIONS OWED BY THE EMPLOYEE

Social contributions owed by the Employee: 45%

8. SOCIAL CONTRIBUTIONS OWED BY COMPANIES

Social contributions owed by Companies in Romania: 2,25%

9. TAX LOSSES

Losses may be set off against the same types of income:

• Losses that cannot be set off may be carried forward;
• Tax losses may be carried forward for a 7-year period (no carryback is allowed);
• 0.08% – 0.2% of the buildings´ tax value for residential buildings;
• 0.2% – 1.3% of the buildings´ tax value for non-residential buildings;

Building tax is paid annually in two equal installments. The tax is due for the entire tax year by the person who owns the building as of December 31st of the prior tax year.

More info mail frjacobs@telenet.be

Read more: http://www.pbsworldwide.com/

#romania #businesscentre #businesscenter #buzau #companyformationromania #companycreationromania #vatromania #companyregistrationromania #companyregistration

Micro company in Romania has a tax regime of 3 percent till 100.000 euro – taxes in Romania

More info mail frjacobs@telenet.be

The micro company is a very interesting company as the tax levels are very low. It can be used to save money as it is a company it is fully legal (piggy bank). With this company you can invest and when you make the pension you simply dissolve it and then the remaining money will be transferred after legal dissolvation in conformity with law 31/1990 to your personal account.

According to GEO 50/2015 amending the Law 227/2015 - The new Fiscal Code, published in MOF No 817 of 3 November 2015 starting 1 January 2016 for micro cap will be 100,000 euros.

Conditions of admission to a company in the micro category:

• incomes other than the activities in banking, insurance and reinsurance, capital markets, gambling and exploration / exploitation of natural deposits;

• incomes other than those of consulting and management, in a proportion of 80% of total revenue;

• incomes do not exceed the RON equivalent of EUR 100,000;

• share capital must be held by persons other than the state or local authorities;

• dissolution is not in liquidation, registered in the Trade Register or the courts.

Income tax

Taxing income microenterprises are made depending on the number of employees:

• The tax rate 1% - minimum 2 employees;

• The tax rate 2% - one employee;

• The tax rate 3% - no employees.

For the company to benefit from reduced rates of income tax (1% or 2%), employees must be full-time employees. Tax Code states that if, during the fiscal year, the number of employees changes, tax rates mentioned above will apply beginning with the quarter in which the change is made.

For enterprises that have an employee or two employees when the service terminates, maintaining the tax rate is considered fulfilled if during the same quarter are hired new employees.

More info mail frjacobs@telenet.be