What fiscal changes has the Government adopted: changes to e-Transport, cash registers, excise duty on electronic cigarettes and people with expensive houses

The government has adopted new tax changes regarding e-Transport, excise duty on electronic cigarettes, people who have expensive houses and cash registers. The announcement was made by the Minister of Finance, Marcel Boloș, at the end of Tuesday’s meeting.

HotNews.ro wrote about these things last week as well. It remains to be seen which version appears in the Official Gazette.

The minister said that from July the pre-filled VAT return will be introduced.

More information collected from cash registers

The project provides for the possibility that, by order of the President of ANAF, at the request of the Ministry of Finance, other data and information that must be transmitted by the electronic fiscal registers to the IT system of ANAF, such as, for example, the code of registration for VAT purposes of the taxpayer, absolutely necessary information for the generation of the pre-filled VAT return (e-TVA no).

The need for the electronic tax registers to transmit the information from the content of the tax receipt regarding the registration code for VAT purposes is doubled by the fact that the pre-completion by the tax authority of the information on the taxable operations in the VAT return is a measure intended to the support of taxpayers who, according to the law, have the obligation to complete and submit the VAT return.

Change to e-Transport regarding penalties

According to the draft, if the goods with a high fiscal risk are registered in the primary supporting documents and, subsequently, in the accounting records of the users, the complementary sanction of confiscation of the value of the goods entered into management and in the circuit of economic operations should no longer apply.

Also, a provision regarding fines for e-Transport (from GEO 115/2023 – Train Ordinance) is amended, in the sense that they will apply starting July 1, 2024, i.e. to the facts committed and ascertained after that date. Previously, the provision was interpretable.

People who have expensive houses will be notified by ANAF that they have to pay tax

After this Ordinance appears in the Official Gazette, within 30 days ANAF will notify people who have houses more expensive than 2.5 million lei that they must pay tax.

The notification will contain the following elements:

1. the name of the issuing fiscal body;

2. identification data of the notified taxpayer;

3. the object of the notification;

4. the amount of the taxable value determined for the building tax, in the case of the respective building;

5. the signature of the authorized persons of the fiscal body, according to the law, as well as the stamp of the issuing fiscal body.”

We remind you that a special tax for expensive goods: houses and cars was introduced by the Tax Increases Law (L296/2023)

Applies to:

• natural persons who, on December 31 of the previous fiscal year, own/jointly own residential buildings located in Romania, if the taxable value of the building, calculated, exceeds 2.5 million lei.

• individuals and legal entities who own cars registered/registered in Romania whose individual purchase value exceeds 375,000 lei. The tax is due for a period of 5 years starting from the fiscal year in which the handover-acceptance of the car takes place or for the fraction of years remaining until the completion of the 5-year period from this date for those in which the handover-acceptance of the car took place previously .

In the case of properties representing residential buildings, a rate of 0.3% will be applied on the difference between the taxable value of the building communicated by the local fiscal body through the taxation decision and the ceiling of 2.5 million lei;

In the case of cars, a rate of 0.3% will be applied on the difference between the purchase value and the ceiling of 375,000 lei.

E-cigarettes will be taxed based on nicotine level

There will also be a change for the excise tax on electronic cigarettes. The Ministry of Finance says it is making this decision after articles appeared in the media on the subject. Even HotNews.ro wrote on February 27 that electronic cigarettes have the same excise tax, regardless of the nicotine level.

Thus, the excise duty will be 0.81 lei/ml in 2024, 0.91 lei in 2025 and 1.03 lei in 2026.