Instructions for filling out the refund applications by the taxable persons non-registered for VAT purposes in Romania, and established in another EU Member State
According to the Order of Public Finance Minister no. 523/2007
1. The refund application shall be submitted by the non-registered taxable persons who don’t have the obligation to register for VAT purposes in Romania and who are established in another EU Member State, for the refund of the tax invoiced to them by other taxable persons and paid by them for the movable goods delivered to them or the services supplied to them in Romania, as well as of the tax paid for the import of goods to Romania for a period of time of minimum three months or maximum one calendar year, of for a period of time of less than three months remained of the calendar year.
The application shall be submitted within 6 months after the closure of the calendar year in which the tax becomes chargeable.
2.1. The application shall be submitted, in electronic format,
- to the Public Finance General Directorate in Bucharest,
- to the post office, in a registered letter.
2.2. The electronic format, submitted on electronic support, shall be accompanied by the form edited by the applicant with the help of the assistance program, signed and stamped according to the law.
The format shall be edited in two counterparts:
- 1 copy shall be submitted to the fiscal body, together with the electronic support;
- 1 copy shall remain with the applicant.
The electronic format of the application can be obtained by using the assistance program elaborated by the Ministry of Public Finance and shall be transmitted to the competent body, on electronic support.
The assistance program is made available to the taxable persons free of charge, by the fiscal body, or it can be downloaded from the web server of the Ministry of Public Finance, at www.mfinante.ro.
Instructions for filling out the refund application by the taxable persons non-registered for VAT purposes in Romania and established in another EU Member State
- the year referred to in the statement; shall be written in Arabic numbers of 4 digits (ex. 2007)
- the period of time for the operations carried out; (ex. February – June shall be written as 02 - 06)
The segment “Applicant Identification Data” includes:
1. “Name/first name, last name” – the company name or the first name and last name of the taxable persons, as the case may be, shall be entered here.
2. The registration code for VAT purposes - the code assigned for the registration for VAT purposes, as written down in the fiscal registration certificate in the applicant’s country of origin, shall be entered. The digits shall be written down in the box aligned at the right side.
3. To be filled out with the information on the fiscal residence address (headquarters, fiscal office or residence, as the case may be) of the taxable person.
“Representation through an authorized agent” – where the application is submitted by an authorized agent, the appropriate box shall be checked and the information regarding the number and the date of the mandate shall be filled out.
The segment “Authorized Agent Identification Data” shall be filled out only when the application is submitted by an authorized agent and includes:
1. Name/first name, last name – the company name or the first name and last name of the authorized agent shall be entered here.
2. The fiscal identification code - the code assigned after registration, as written down in the fiscal registration certificate, or the personal numerical code, if the authorized agent is a natural person, shall be entered here. The digits shall be written down in the box aligned at the right side.
3. To be filled out with the information on the fiscal residence address (headquarters, fiscal office or residence, as the case may be) of the authorized agent.
The segment “Financial Information” includes:
Number of annexes: the number of annexes accompanying the application shall be filled out.
Number of invoices: the number of invoices accompanying the application, in order to prove the validity of the requested amount.
Number of import documents: the number of import documents accompanying the application, in order to prove the validity of the requested amount.
In case the applicant had submitted other refund applications before, this should be mentioned by checking the appropriate box and specifying the reference number assigned to such previous applications. In case there were no previous refund applications, the “No” box shall be checked.
This section includes the operations based on which the refund is requested and shall be introduced nominally for all acquisitions and imports of goods, as well as all the services supplied.
“Type” – the operation type. A – for acquisitions, I - for imports, S – for service supplies.
“The nature of goods and services” – the nature of the goods acquired /imported or the nature of the services supplied.
“Partner Name” – the first name and last name or the name of the supplier of goods and services
“Fiscal Identification Code”: the fiscal identification code communicated by the supplier of goods or services.
“Invoice Date” and “Invoice Number”: the date and the number of the invoice, respectively, showing the amount requested.
“The value-added tax amount requested” – the value-added tax amount as shown in the appropriate invoice.
All amounts shall be in lei.