Emergency Ordinance regarding the amendment and completion of certain normative acts as well as for regulation of certain fiscal measures

(Emergency Ordinance no 40 / 18 June 2014, published in the Official Gazette no. 455 on 23 June 2014)

The Ordinance brings amendments and completions to several normative acts. These amendments become effective upon their publication in the Romanian Official Gazette. Among the most important changes, we mention the following:


Fiscal Procedure Code


Empowered persons

Taxpayers which are residents of a EU Member State, of the European Economic Area or of a country which is part of an international legal instrument signed by Romania for fiscal administrative cooperation and recovery of tax claims, are no longer required to appoint an empowered person in order to submit statements to fiscal authorities. Working procedures should practically be implemented for this type of taxpayers.


Documents issued by tax authorities
Now, the fiscal administrative documents may be issued and modified also by electronic means to taxpayers.


Electronic submission of requests by the taxpayers and their electronic identification
The law provides for the possibility of the tax payers to submit their requests via electronic means, as well as the means of electronic identification of taxpayers submitting requests or documents by electronic means (e.g. using qualified digital certificates).


Government Emergency Ordinance no. 29/2011 regarding the granting of scheduled payments


The Emergency Ordinance is amended and completed inter-alia as follows:
- payment rescheduling could be granted also to receivables established by other authorities but which are sent for recovery to National Agency for Fiscal Administration;
- revaluated movable goods, having the normal useful life expired, may constitute guarantees for payment rescheduling;
- new provisions were introduced regarding the conditions for maintaining the validity of payment rescheduling, amending the requests already submitted.
The amendments brought apply also to pending rescheduling requests.




Income tax on agricultural activities
Income tax on agricultural activities due for 2013 shall be cancelled proportionally with the level of calamity on agricultural production, if certain conditions are met.