1.Order no. 181/2023 for the approval of the De minimis aid scheme for economic operators from Romania in order to modernize and develop spa and spa resorts
Considering the provisions:
– Government Emergency Ordinance no. 59/2023 on establishing measures at the level of the central public administration in Romania
– Government Decision no. 571/2019 on the approval of the Strategy for the development of spa tourism in Romania
– art. 251 lit. i) of Law no. 346/2004 on stimulating the establishment and development of small and medium enterprises in Romania with subsequent amendments and completions;
– art. 7 of the Government Emergency Ordinance no. 77/2014 on national procedures in the field of state aid, as well as for the amendment and completion of the Competition Law no. 21/1996, approved with amendments and completions by Law no. 20/2015, with subsequent amendments and completions;
– EC Regulation no. 1,407/2013 of the Commission of December 18, 2013 on the application of art. 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid;
– Approval report no. 171,655 of 6.07.2023, drawn up by the General Directorate of Tourism from Romania;
– Memorandum on the classification of the de minimis aid scheme in Romania for supporting the activity of economic operators operating in spa and spa resorts in Romania – “National program to stimulate the creation, development and promotion of sectoral brands” in the economic-budgetary and financial policies of the Romanian state, approved in the Government meeting of February 22, 2023;
– Opinion of the Competition Council of Romania no. 14,749 of 4.11.2022 on the draft order approving the de minimis aid scheme in Romania for economic operators for the modernization and development of spa and spa resorts,
pursuant to the provisions of art. 57 para. ( 1 ) of the Government Emergency Ordinance no. 57/2019 on the Administrative Code, with subsequent amendments and completions,
The Minister of Economy, Entrepreneurship and Tourism in Romanian issues the following order:
Art. 1.
The de minimis aid scheme in Romania for economic operators for the modernization and development of spa and spa resorts inRomania, as set out in the Annex which forms an integral part of this order, is approved.
Art. 2.
The General Tourism Directorate within the Ministry of Economy, Entrepreneurship and Tourism in Romanian is designated, in partnership with the agencies for small and medium enterprises from Romania as structures responsible for the implementation of the de minimis aid scheme in Romania.
Art. 3.
This order is published in the Official Gazette of Romania, Part I
2.Order no. 2590/2023 on amending and supplementing the Order of the Minister of Health no. 1,992/2023 for the approval of the Methodological Norms regarding the establishment, authorization, endowment, functioning and registration of free practice offices for public services related to the medical act in Romania, as well as for establishing the necessary documents for the issuance of free practice authorizations for staff performing public services related to the medical act
Pursuant to the provisions of art. 7 para. ( 4 ) of Government Decision no. 144/2010 on the organization and functioning of the Ministry of Health, with subsequent amendments and completions,
The Minister of Health in Romania issues the following order:
Art. I.
Order of the Minister of Health no. 1,992/2023 for the approval of the Methodological Norms regarding the establishment, authorization, endowment, functioning and registration of free practice offices for public services related to the medical act in Romania, as well as for establishing the necessary documents for the issuance of free practice authorizations for staff performing public services related to the medical act,
published in the Official Gazette of Romania, Part I, no. 574 of 26 June 2023, is amended and supplemented as follows:
1. In Article 2, paragraph ( 2 ) is amended to read as follows:
( 2 ) Sanitary operating authorizations for free practice offices related to the issued medical act in Romania, based on the provisions of the Order of the Minister of Health no. 1,030 / 2009 on the approval of sanitary regulatory procedures for the projects of location, arrangement, construction and for the functioning of the objectives that carry out activities with risk for the health of the population, as subsequently amended and supplemented, prior to the entry into force of this order, they shall remain in force until the conditions underlying their issuance have changed.”
2. After Article 9, a new Article 10 is inserted, with the following content:
Art. 10.
Within 12 months of the date of entry into force of this order, the free practice offices related to the medical act in Romania established before the entry into force of this order will be reorganized by the county public health directions, respectively of the Bucharest municipality, according to the present order.”
3. Annex no. 3 “List of documents required for the issuance of free practice authorizations for staff authorized by the Ministry of Health in Romania, other than doctors and nurses, to independently exercise public services related to the medical act” is amended and replaced by Annex no. 1 to this order.
4. Annex no. 5 “Model of the application for the authorization of free practice for public services related to the medical act” is amended and replaced by annex no. 2 to this order.
Art. II.
Annexes no. 1 and 2 are an integral part of this order.
Art. III.
This order is published in the Official Gazette of Romania, Part I.
3. Decision no. 653/2023 for the amendment and completion of title VII “Value Added Tax” from the Methodological Norms for the application of Law no. 227/2015 on the Fiscal Code, approved by the Government Decision no. 1/2016 in Romania
The Government of Romania adopts this decision.
Art. I.
Title VII “Value added tax” from the Methodological Norms for the application of Law no. 227/2015 on the Fiscal Code, approved by Government Decision no. 1/2016,
published in the Official Gazette of Romania, Part I, no. 22 of January 13, 2016, with subsequent amendments and completions, is amended and supplemented as follows:
1. In point 37, paragraphs ( 1 ) and ( 2 ) are repealed.
2. In point 37, paragraph ( 4 ), (the letter ) is amended to read as follows:
beverages, edible vinegar and substitutes for edible vinegar obtained from acetic acid falling within CN codes 2201, 2202 and 2209 00, except those falling within CN codes 2202 10 00 and 2202 99;
3. In point 37, after paragraph ( 13 ), two new paragraphs are inserted, para. ( 14 ) and ( 15 ), with the following content:
( 14 ) For the purposes of art. 291 para. ( 2 ) letter j ) of the Fiscal Code of Romania, through accommodation within the hotel sector or of the sectors with similar function is meant accommodation in the tourist reception structures with tourist accommodation functions provided in art. 2 lit. d ) from the Government Ordinance no. 58/1998 on the organization and development of tourism activity in Romania, approved with amendments and completions by Law no. 755/2001, with the subsequent modifications and completions.
The reduced tax rate of 9% provided in art. 291 para. ( 2 ) letter. j ) of the Fiscal Code applies for the types of accommodation in the tourist reception structures with accommodation function in Romania, provided in art. 21 of the Government Ordinance no. 58/1998, approved with amendments and completions by Law no. 755/2001, with subsequent amendments and completions.
In case of accommodation with breakfast, with half board, with full board or with «all inclusive», as defined in art. 21 of the Government Ordinance no. 58/1998, approved with amendments and completions by Law no. 755/2001, with subsequent amendments and completions, the reduced VAT rate applies on the total price of accommodation, which may also include alcoholic beverages, as well as non-alcoholic beverages falling within CN codes 2202 10 00 and 2202 99. Any person acting under the conditions provided in point 8 par. ( 2 ) or who mediates such operations in his own name, but on behalf of another person, according to art. 271 para. ( 2 ) of the Romanian Fiscal Code, applies the 9% tax rate, except for the situations in which it is mandatory to apply the special tax regime for travel agencies, provided in art. 311 of the Romanian Fiscal Code.
( 15 ) In the application of art. 291 para. ( 2 ) letter k ) of the Romanian Fiscal Code, restaurant and catering services means the services provided in pt. 18. Any combination of alcoholic and non-alcoholic beverages, regardless of the alcoholic strength, is considered an alcoholic beverage. For alcoholic beverages and non-alcoholic beverages falling within CN codes 2202 10 00 and 2202 99, served at the restaurant or offered for catering services, the standard VAT rate shall apply, without a separate supply of goods being considered to take place, the supply of beverages being part of the restaurant or catering services.”
4. In point 38, paragraph 3 ( the letter c ) is amended to read as follows:
c) the limit value of 600,000 lei includes the value of the dwelling, including the value of the individual quotas from the common parts of the building and of the household annexes and, as the case may be, of the land on which the house is built, but excludes certain rights of servitude related to that dwelling.”
5. In point 38, paragraphs ( 7 ) and ( 8 ) are repealed.
6. After point 65, a new point is inserted, point 651, with the following content:
( 1 ) Justification of the tax exemption provided in art. 294 para. ( 5 ) letter a ) of the Romanian Fiscal Code for construction, rehabilitation, modernization of hospital units in the state public network, for which the beneficiary is the hospital unit of the state public network or, as the case may be, the central or local public institution / authority, which provides its financing, according to the law, it is performed with the documentation on the basis of which these services are provided, such as contracts concluded with the beneficiary.
( 2 ) The tax exemption provided in art. 294 para. ( 5 ) letter b ) of the Romanian Fiscal Code applies directly, by invoicing without VAT, for deliveries of medical equipment, devices, devices, articles, accessories and protective equipment, materials and consumables for sanitary use in Romania, as well as for the adaptation, repair, rental and leasing of such goods, carried out to hospital units in the state public network, on the basis of the statement on the own responsibility of the legal representative of the hospital unit stating that the goods are normally intended for use in health care or for use by people with disabilities, essential goods for compensating and overcoming disabilities.
( 3 ) For deliveries of medical equipment, apparatus, devices, articles, accessories and protective equipment, materials and consumables for sanitary use, as well as for adaptation, repair, the rental and leasing of such goods, invoiced to a central or local public institution / authority, the tax exemption applies directly, by invoicing without VAT, on the basis of a statement on the own responsibility of the legal representative of the respective central or local public institution / authority showing that the goods/the purchased services are intended for a hospital unit from the state public network for which it provides the financing and the declaration provided in par. ( 2 ) of the legal representative of the hospital unit from the beneficiary state public network.
( 4 ) In case of import of goods provided in art. 294 para. ( 5 ) letter b ) of the Fiscal Code, the VAT exemption applies to operations carried out directly by the hospital unit from the state public network or by the central or local public institution / authority that provides its financing, based on the declarations provided in par. ( 2 ) and ( 3 ), as appropriate, which are deposited with the competent customs body at the time of import.
( 5 ) In case of intra-community acquisition of goods provided in art. 294 para. ( 5 ) letter b ) of the Fiscal Code, the VAT exemption applies to operations carried out directly by the hospital unit from the state public network or by the central or local public institution / authority that provides its financing, based on the declarations provided in par. ( 2 ) and ( 3 ), as appropriate, which shall be kept in the beneficiary’s records,
in order to justify the VAT exemption in Romania.
( 6 ) The provisions regarding the declarations on one’s own responsibility provided in par. ( 2 ) and ( 3,1 ) c ) and d ) of the Romanian Fiscal Code, these being exempted regardless of who they are delivered.
( 7 ) The tax exemption provided in art. 294 para. ( 5 ) letter c ) of the Romanian Fiscal Code applies to medical prostheses and their accessories, exclusively dental prostheses that are exempt from value added tax, under the conditions provided in art. 292 para. ( 1 ) letter b ) of the Romanian Fiscal Code. The medical prosthesis is a medical device intended for exclusive personal use that amplifies, restores or replaces areas of soft or hard tissues, as well as functions of the human body; this device may be internal, external or both internal and external. The accessory of a prosthesis is an article that is specifically provided by the manufacturer for use with the medical prosthesis.
( 8 ) The tax exemption provided in art. 294 para. ( 5 ) letter d ) of the Tax Code applies to orthopedic products. Prostheses used for the amplification, restoration or replacement of soft or hard tissues, as well as functions of the osteoarticular system, are orthopedic products, orthoses used to modify the structural and functional characteristics of the neuromuscular and skeletal system, as well as orthopedic footwear made on the recommendation of the specialist doctor, orthopedic means and devices, such as wheelchairs and/or other similar vehicles for the disabled, parts and / or accessories of wheelchairs or similar vehicles for the disabled.
( 9 ) In case of import of goods provided in art. 294 para. ( 5 ) letter c ) and d ) of the Romanian Fiscal Code, the VAT exemption shall be applied by the customs bodies at the time of import, regardless of the beneficiary of the import.
( 10 ) In case of intra-community acquisition of goods provided in art. 294 para. ( 5 ) letter c ) and d ) of the Fiscal Code, the VAT exemption applies by any person who makes the intra-Community acquisition of goods in Romania.”
Art. II.
VAT exemption for supplies of goods and / or services provided in art. 294 para. ( 5 ) of the Fiscal Code, carried out to the hospital unit of the state public network or, as the case may be, to the central or local public institution / authority that ensures its financing, according to the law, in the period between the date of entry into force of Law no. 88/2023 for the amendment and completion of Law no. 227/2015 on the Fiscal Code and the date of entry into force of this decision, shall apply if the suppliers / providers prove the destination of the goods/services by any evidence and means of proof provided by law, including by, but not limited to, the contracts and declarations on one’s own responsibility provided in art. I pt. 6.
pursuant to art. 11 para. ( 3 ) from Government Decision no. 520/2013 on the organization and functioning of the National Agency for Fiscal Administration in Romania with subsequent amendments and completions,
the president of the National Agency for Fiscal Administration in Romania issues the following order:
Art. I.
Order of the President of the National Agency for Fiscal Administration no. 1,253 / 2021 for the approval of the model and content of the form ( 300 ) “Value Added Tax Account” in Romania,
published in the Official Gazette of Romania, Part I, no. 791 of August 17, 2021, is amended and supplemented as follows:
1. Annex no. 1, approving the model and content of the form ( 300 ) “Value Added Tax Account”, is amended and replaced by the Annex which forms an integral part of this order.
2. In annex no. 2, the paragraph “Row 14” is amended to read as follows:
– the tax base for the deliveries of goods / services of services exempted with the right to deduct, provided in art. 294 para. ( 1 ), art. 295 and 296 of the Fiscal Code;
– the tax base for tax-exempt operations, according to art. 292 para. ( 2 ) letter a ) point 1-5 and letter b ) of the Fiscal Code, if the buyer or customer is established outside the European Union or if these operations are directly related to the goods to be exported, as well as in the case of operations carried out by intermediaries acting in the name and on behalf of another person, when they intervene in the course of such operations;
– the tax base for the deliveries of goods / services of services exempted with the right to deduct, provided in art. 294 para. ( 5 ) of the Fiscal Code;
– the tax base for tax-exempt transactions with the right to deduct in accordance with other legal provisions.
3. In annex no. 2, after the paragraph “Row 14”, two new paragraphs are inserted, paragraphs “Row 14.1” and “Row 14.2”, with the following content:
Row 14.1 – for operations whose chargeability occurs during the reporting period or in previous tax periods, regarding the tax base for tax-exempt operations, according to art. 294 para. ( 5 ) letter a ) and b ) of the Fiscal Code.
Row 14.2 – for operations whose chargeability occurs during the reporting period or in previous tax periods, regarding the tax base for tax-exempt operations, according to art. 294 para. ( 5 ) letter c ) and d ) of the Romanian Fiscal Code.
Art. II.
The value added tax statement, provided in the annex to this order, shall be used starting with the declaration of the fiscal obligations related to the month in which this order is published in the Official Gazette of Romania, Part I.
Art. III.
Competent structures within the National Agency for Fiscal Administration in Romania, General Directorate for the Administration of Large Taxpayers in Romania, the regional directorates-general of public finances and the subordinate central fiscal bodies will take measures to comply with the provisions of this order.
Art. IV.
This order is published in the Official Gazette of Romania, Part I.