The format of some tax declarations has been changed by the new ANAF order (2578/2022). Fiscal consultant Adrian Benza made a brief analysis of this regulatory act.

According to him, the order consists of two separate sections, namely:

1. An accurate list of taxes, fees and contributions, which after registration in the fiscal vector have the character of a permanent declaration. This leads to the obligation to submit a tax return even in the absence of an obligation to pay. In the event that the taxpayer terminates the relevant operations that would give rise to declarative obligations, it is necessary to declare them to the fiscal authority within 15 days from the moment of registration of the relevant situation in order to change the fiscal vector.

2. Makes changes to the form of the appendix 010, which declares or changes the fiscal vector, when this procedure is carried out by submitting the fiscal form 700 regarding the registration, change and cancellation of obligations included in the fiscal vector.

Starting from January 1, 2023, tax obligations with a permanent declaration period are:

• VAT;

• income tax;

• income tax of micro-enterprises;

• excise taxes;

• income tax;

• representation tax;

• contribution to social insurance of individuals;

• contribution of individuals to social health insurance;

• labor insurance contribution;

• royalties for mineral extraction;

• oil royalties;

• contribution to the financing of some expenses in the field of health care;

• tax on natural monopolies in electricity and natural gas;

• tax on additional income received as a result of price deregulation in the field of natural gas;

• tax on income from the use of natural resources, except for natural gas;

• taxes under gambling legislation.

“Appendix 1 of the form 010, which is used to declare the fiscal vector through the electronic form 700, has been changed both for the declaration of permanent obligations from the fiscal vector, and especially for the modification of the fiscal vector taking into account the new fiscal regime of micro-enterprises and possible companies that are transitioning to payment income tax,” says Adrian Benza.

It is very important, he says: we remind you that the change in the fiscal vector for the transition from a micro-entrepreneur to an income tax payer must be reported to the tax authorities by March 31, 2023, in accordance with paragraphs 19-20 of OG No. 16/2022.