May 26, 2017
The procedures for the reimbursement of value added tax (VAT) have registered multiple changes in the last period, with the aim of increasing receipts to the state budget. So that for the statements that will be filed after May 1st, new rules will apply.
The procedure for the reimbursement of VAT or the settlement of negative statements is established by the Order of the National Agency for Tax Administration (ANAF), no. 3, 699/2015. This normative act was amended and recently completed this year by the ANAF Order No.1, 232/2017.
Changes to the VAT refund procedure provide for new rules that cover how a taxpayer is registered and/or removed from a special database, where taxpayers with tax risk in relation to VAT repayment are included.
The VAT refund to a taxpayer will take into account the tax risk associated with this taxpayer, the tax authority determining the negative individual Standard. The negative individual standard is the maximum amount of VAT that can be refunded without documentary analysis or anticipated tax inspection, the risk involved by this refund being considered acceptable by the tax administration.
VAT Statement Types
ANAF groups VAT statements into two categories, depending on which statements are processed:
Statements with positive amounts (with VAT payment)
Statements with negative amounts (with repayment option or no refund option, i.e. amounts will be carried over to the next period statement)
Statements with negative VAT amounts
For statements with negative amounts of VAT for which VAT refund is requested, they will be resolved according to the degree of tax risk they present:
in the case of VAT statements with low tax risk – by issuing the VAT refund decision, issued by the specialized department within a maximum of five days from the date of filing of the statement;
in the case of VAT statements, filed by taxpayers other than large taxpayers, medium-sized taxpayers or exporters, framed at average tax risk – with documentary analysis;
in the case of VAT statements with high tax risk – with anticipated tax inspection.
Criteria for determining a taxpayer’s tax risk in VAT refund
tax authorities receive official documents from other institutions, which concern matters of a fiscal nature and which could have an incident in granting an undue refund of VAT.
in the context of fiscal control actions were found facts that can meet the constituent elements of crimes with tax implications.
during the subsequent tax inspection, differences of more than 10% of the amount reimbursed were established, but not less than 50.000 lei for each VAT statement which was the subject of the subsequent tax inspection.
significant inconsistencies were found, verified and confirmed by the tax body, between the information entered in the information declarations on deliveries/provisions and purchases made in the national territory by persons registered for VAT purposes (form 394) filed by the taxable person and those submitted by business partners and/or significant inconsistencies between the data received through the VIES system and those declared by the taxable person through the summary declaration on intra-Community deliveries/purchases/provisions (form 390 VIES).
If your business is in the situation of refunding VAT or other taxes and other taxes, we support your activity, taking over from tasks that involve time, patience, experience and strict specialized knowledge. Thus, we collect the documents on the basis of which we prepare refund requests and review them to ensure that they are in accordance with the legislation in force. We’re here to meet and talk.