The document covers the following:
• Joint Order no. 747/2015;168/2014
• Law no. 70/2015
• Order no. 163/2015
• Order no. 98/2015
• Emergency Ordinance no. 6/2015
Joint Order no. 747/2015;168/2014
Joint Order no. 747 of 25.03.2015 of the Ministry of Labour, Family, Social Protection and Elderly, respectively no. 168 of 25.03.2015 of the National Institute of Statistics published in the Official Gazette Part I no. 200 of 25.03.2015, to modify the addendum by the Order of Minister of Labour, Family, Social Protection and Elderly and by the President of the National Institute of Statistics no. 123/123/2015 in regards to amending and supplementing the Romanian Classification of Occupations – occupation level (six digits), approved by Order of the Ministry of Labour, Family, Social Protection and Elderly and by the President of the National Institute of Statistics no. 1832/856/2011, includes the following remarks:
Comment: the addendum from Order of the Minister of Labour, Family, Social Protection and Elderly and from the President of the National Institute of Statistics no. 123/123/2015, in regards to amending and supplementing the Romanian Classification of Occupations – occupation level (six digits), approved by Order of the Ministry of Labour, Family, Social Protection and Elderly and by the President of the National Institute of Statistics no. 1832/856/2011, published in the Official Gazette of Romania, Part I, no. 161 of 25.03.2015, has been modified and replaces the addendum integrated in the present Order. The present Order reinsert the occupation as Psychologist, Classification of Occupations code 263411.
Law no. 70/2015
Law no. 70 of 02.04.2015, published in the Official Gazette Part I no. 242 of 09.04.2015, to strengthen the financial discipline on receipts and cash payments and to amend and to supplement the Government Emergency Ordinance no. 193/2002 to introduce modern payment systems, includes the following remarks:
Comment: Receipts and payments made by authorized physical persons, individual companies, family businesses, freelancers, individuals who operate independently, associations and other entities with or without legal personality from/to any of these categories will be executed only by cashless payment instruments defined by law.
As an exception to the foregoing, there can be executed operations of receipts and payments in cash, under the following conditions:
a) revenues from persons mentioned above, limited to a daily ceiling of 5,000 Romanian lei from person;
b) revenues performed by cash and carry stores, which are organized and operates under the legislation in force, from the persons mentioned above, limited to a daily ceiling of 10,000 Romanian lei from a person;
c) payments to the persons mentioned above, limited to a daily ceiling of 5,000 Romanian lei per person, but no more than a total ceiling of 10,000 Romanian lei per day;
d) payments to the cash and carry stores, which are organized and operates under the legislation in force, limited to a total daily ceiling of 10,000 Romanian lei;
e) payments in advance for settlement, limited to a daily ceiling of 5,000 Romanian lei, for each person who received advances for settlement.
These provisions come into force 30 days after its publication in the Official Gazette of Romania.
Order no. 163/2015
Order no. 163 of 13.03.2015, published in the Official Gazette Part I no. 225 of 02.04.2015, amending and supplementing the Methodological Norms regarding reimbursement and recovery of expenses representing the given medical assistance based on international documents with health provisions where Romania is a party, approved by Order of President of the National Health Insurance House no. 729/2009.
Order no. 98/2015
Order no. 98 of 27.02.2015, published in the Official Gazette Part I no. 207 of 30.03.2015, approving the procedure of release, the modality for bearing costs associated with the production and distribution of duplicate card to the insured person, and also the modality of providing medical services, drugs and medical devices until the release or in case of refusal of the national card for health insurance, includes the following remarks:
Comment: In the system of health insurance, a duplicate card is issued upon the request of insured person, as follows:
a) in case of loss, theft or damage of the national card originally issued;
b) in case of modifying the personal identification data subsequent to the release date of national card originally issued;
c) other justified circumstances;
d) if the national card originally issued has technical malfunctions, errors in submitted information or cannot be utilized from operating technical reasons, confirmed by health insurance house;
e) in justified circumstances generated during the distribution process of national card originally issued.
The release of duplicate card is made within 30 days after submitting the request at the health insurance house where the insured person is enrolled.
The costs of production and distribution of duplicate card is borne by the insured for the categories mentioned at a) – c).
Emergency Ordinance no. 6/2015
Emergency Ordinance no. 6 of 07.04.2015, published in the Official Gazette Part I no. 250 of 14.04.2015, amending and supplementing Law no. 571/2003 in respect to Fiscal Code, includes the following remarks:
Comment: The present Emergency Ordinance introduces significant changes regarding Value-Added Tax, in that the art. 140, line 2, point g) is modified, thereby, the reduced rate of 9% will apply to the tax base for the following service providers and/or delivery of goods: “g) the supply of the following goods: food, including beverages, except alcoholic beverages, for human and animal consumption, animals and living birds from domestic species, seeds, plants and ingredients used in the preparation of food products, products used to supplement or replace food. Through the methodological norms, the NC codes are established from the Annex I of the Regulation (EEC) no. 2.658/87 from the Council of July 23, 1987 regarding Tariff and Statistical Nomenclature and Common Customs Tariff, as amended by the Implementing Regulation (EU) no. 1101/2014 of the Commission of October 16, 2014, corresponding to these goods;”. Also in art. 140, line 2, after point g) there is introduced a new point, point h), as follows: “h) restaurant and catering services, except alcoholic beverages”.
The present Emergency Ordinance is introducing news regarding the tax treatment of incomes obtained from interest covering Romania by legal persons, resident in a Member State of the European Union or the European Economic Area, but also on the tax treatment of income categories from independent taxable activities in Romania, obtained by physical persons, resident in a Member State of the European Union or the European Economic Area.