ANAF Reply: Split VAT

ANAF Reply: Split VAT

This post is also available in: roRomână

A lot of questions and a few clarification from ANAF on this subject. I leave them here for posterity, you obviously find them on the website ANAF or on their FB page. I pointed out with red what I thought was more important and lamuritor.

Question: If a supplier decides to apply the system in the optional period, and the beneficiary does not make the correct payment in 2 separate accounts, will the beneficiary be susceptible to fines even if he does not optionally apply the system? Or fines are applicable after 1 Jan 2018?

ANAF Answer: Except for the period from 1 October to 31 December 2017, the VAT account may be debited by VAT paid in an account other than the VAT account of the supplier/provider if he has not opted for the application of the VAT-broken payment mechanism.
Persons who have opted for the application of the system shall be required to turn in their own VAT account, within a maximum of 7 working days of the collection of the consideration of the supplies of goods/services of VAT which have not been paid in the VAT account by Beneficiaries who have not opted for the application of the VAT-broken payment mechanism.
Suncţiunile applies only to persons who have opted for the application of the Meceasimului from 1 October 2017.

question: When do I have to open the VAT account broken down, if I do not opt optionally from October 1?

ANAF Answer: From the date of application of the VAT-broken payment system, optional or compulsory, you must have a VAT account which must be communicated to taxpayers.

question: Split VAT applies only to invoices or for any sales documents (e.g. sales with cash registers)? In Art. 22 (1) writes that the provisions of art 1-15 (meaning all that split means) apply to invoices issued after 1 Jan. In my opinion, it would not result in the application of retail sales.

ANAF Answer: VAT accounts must be deposited and amounts of VAT charged in cash. VAT accounts must be deposited and amounts of VAT received in cash, Whether the receipt relates to a tax invoice or receipt.

question: How to comment on the link/contradiction between art. 22 (1) and art. 15 (3)? Or in other words, if a VAT billing firm has invoices from the previous period that it cashes after 1 Jan, you will have to turn VAT in the VAT account, although it has been declared and (theoretically) paid? Do you think that it is possible to happen (correctly) this given that I do not believe that anyone has kept the evidence of partial incomes broken down on the basis and VAT, the legislative requirements for this purpose being only for invoices with VAT on cashing?

ANAF Answer: According to the legal provisions taxable persons, registered for VAT purposes, are required to turn in their own VAT account within 7 working days of receipt, VAT on invoices issued before 1 January 2018 or as appropriate before The date from which optional payment of the broken VAT is applied and paid after that date.

question: An insurance company that pays to service the repair invoices issued on behalf of the insured has the obligation to make the payment broken down? From the perspective of the insurance company the payment represents a compensation to the insured and is paid directly to the service because it is easier. The insured in the name of which the repair invoice is issued may be non-taxable or taxable persons.

ANAF reply: The insurer’s payment directly to the service of a means of transport shall not fall within the transactions for which the VAT-broken payment referred to in article 2 (b) is not applicable. A and lit. B of O.G.. 23/2017. The tax on the invoice issued by the service should be paid to the account dedicated to the receipt and payment of the VAT indicated on the invoice.

Question: VAT Neplatitorii Are obliged to pay the invoices received from separate VAT paying suppliers-the amount without VAT in an account and VAT-Aul related to another vendor’s account?

ANAF Answer: Yes, in the situation described by you, there is an obligation to make the payment broken down to the VAT account of the supplier or published on the ANAF/MFP website.

question: Please specify whether point C) of article 15. Which says that VAT will be transferred to its own account within 7 working days from the collection of payment instruments issued prior to 1 Jan and received after that date, refer to the persons applying VAT to the collection.

ANAF Answer: The article referred to by you refers both to persons applying the VAT system for collection and those not applying this system.

question: Until what date is the notification to ANAF for the registration option in the payment system broken down by VAT on 1 October 2017?

ANAF Answer: The option for registration in the VAT-broken payment system starting with the date of 01.10.2017 may be submitted after publication in the Official Gazette of form 086 “notification of the option to apply the payment mechanism broken down by VAT”.

question: When will VAT accounts be opened by the Treasury?

ANAF Answer: The accounts of taxable persons registered for VAT purposes open to the State treasury units will be displayed on the ANAF and the MFP website.

question: What happens in the situation where the client erroneously pays the entire value to the current account and does not pay the tax in the VAT account and does not make the correction in the 7 days? Does the vendor have the obligation to turn from the account or current in the VAT account, the amount mistaken by the customer? If so, within 7 days?

ANAF Answer: If the customer does not make the correction, or does not make the VAT payment in the vendor/provider’s VAT account, it shall be penalised in accordance with article 4. 19 of the order of Government No. 23/2017 on the payment broken down by VAT.

Question: Within the seven days, compensation can be made in the sense that if one of the days of cash payments and payouts results in payment VAT and the next day, for example, is VAT recovered?

ANAF Answer: No compensation is accepted. The VAT difference is calculated for each day.

question: What happens to the current account receipts of
tickets to orders/cheques
received from clients and who have a settlement term after 01.10.2017? Or even 01.01.2018? They cannot be changed by being endorsed by our partner’s client?

ANAF Answer: Taxable persons are required to turn in their own VAT account within a maximum of 7 working days of receipt of the value of supplies of goods/services, VAT relating to payment instruments previously issued Date of 1 January 2018 and received after that date.

question: Are the individual companies paying VAT and which keep the simplified accounts assimilated to the company as regards this mechanism?

ANAF Answer: All taxable persons, natural or legal, are required to pay the VAT amount for purchases of goods and services in a VAT account of the supplier/provider.

question: What happens to the vat of the invoices in the balance at 01.01.2018 for VAT taxpayers in cashing? Obviously applying VAT broken down from 01.01.2018.

ANAF Answer: The payment mechanism broken down by T.V. a does not change the rule on establishing payment obligations to the State budget of VAT.

Question: During the 7 working days, compensations are allowed inside the company for VAT? In the sense that if we cashed an invoice on the 1st of the month and make a payment with the OP on the 2nd of the month, assuming that the cashing is higher than the payment, how much VAT are you obligated to steer? The difference or pay the total VAT collected on 01 and What did I pay the supplier to apply for a refund?

ANAF Answer: Taxable persons carrying cash receipts are required to deposit in cash/turn in their own VAT account, within a maximum of 7 working days of receipt of the consideration of the supplies of goods/services, the difference between VAT For cash receipts and VAT on cash payments made in one day.

question: According to art. 3, para. (2) of Ordinance 23/2017 shall be exempt from the provisions of paragraph 1. (1) Taxable natural persons who do not suntînregistrate and are not required to register for VAT purposes in accordance with article 3 (2). 316 of the tax code. How are taxable individuals defined and who enter this category?

ANAF Answer: Natural persons who deploys, in an independent manner and irrespective of place, economic activities, whatever the purpose or outcome of this activity (e.g. the activities of producers, traders or service providers, including The extraction, agricultural activities and activities of the liberal or assimilated professions) are taxable persons for the purposes of VAT.

question: Companies with specific tax or persons who obtain income from self-employed activities do not benefit from any similar payers of profit tax or micro-enterprises if they opt for the application of the VAT-broken payment Before 1 January 2018?

ANAF Answer: As provided for in O. G No. 23/2017, companies which have the obligation to pay only specific tax or persons who derive income from self-employed benefit, where appropriate, of annulment of penalties of delay relating to the main tax liabilities Representing T.V. A, outstanding on 30 September 2017, inclusive.

question: In Case of registration Split VAT with the date of 01.10.2017, is payable VAT broken down only to invoices issued starting with the date of 01.10.2017, for the oldest rules remain unchanged? Because, we have suppliers that are due for 90/120 days, for these invoices (issued before 01.10.2017) their payments will be unchanged (will not enter into the incident of this OG?

ANAF Answer: For invoices issued prior to 1 October 2017, taxable persons are required to turn in their own VAT account, within a maximum of 7 working days of receipt, VAT on invoices issued before 1 January 2018 or, where applicable, Before the date from which you optionally apply the broken VAT payment and paid after that date.

question: If I opt in November for payment broken down by VAT, do I benefit from the 5% reduction in the profit tax on the fourth quarter?

ANAF Answer: According to the provisions in force, if you opt from November 2017, you benefit from the facility.

Question: is the payment processor on line with the card, any obligation on the split VAT?

ANAF Answer: The payment broken down by T.V. A shall apply to all supplies of goods/services taxable from the VAT point of view according to the provisions of the tax code.

It would understand that yes…

question: Payment of the entire amount made wrong in the current account. WHO supports penalties? (Customer/supplier) Does the supplier have the obligation to notify the client of this error? What is the correction procedure?

ANAF Answer: According to Art 18 of O.G. Nr. 23/2017 constitutes contravention of the payment of VAT by taxable persons in an account other than the VAT account of the supplier/provider. So the sanction is supported by the client who makes the wrong payment.

question: non-Residents registered for VAT use accounts in Romania for VAT collection and payment? Can’t I use accounts from outside Romania?

ANAF Answer: In the event that the non-resident person is registered for VAT purposes in Romania it shall be subject to VAT Receipt/Payment by means of the VAT account.

This post is also available in: roRomână

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