Informatii de interes public

Conform Legii 544/12 octombrie 2001 privind liberul acces la informatiile de interes public fiecare autoritate sau institutie publica are obligatia sa comunice din oficiu urmatoarele informatii de interes public:

a. actele normative care reglementeaza organizarea si functionarea autoritatii sau institutiei publice;


b. structura organizatorica, atributiile departamentelor, programul de functionare, programul de audiente al autoritatii sau institutiei publice;


c. numele si prenumele persoanelor din conducerea autoritatii sau a institutiei publice si ale functionarului responsabil cu difuzarea informatiilor publice;


d. coordonatele de contact ale autoritatii sau institutiei publice, respectiv: denumirea, sediul, numerele de telefon, fax, adresa de e-mail si adresa paginii de Internet;


e. sursele financiare, bugetul si bilantul contabil;


f. programele si strategiile proprii; 


g. lista cuprinzand documentele de interes public;


h. lista cuprinzand categoriile de documente produse si/sau gestionate, potrivit legii;


i. modalitatile de contestare a deciziei autoritatii sau a institutiei publice în situatia în care persoana se considera vatamata în privinta dreptului de acces la informatiile de interes public solicitate.


ARIS a fost infiintata prin Legea nr. 390 /2002 privind infiintarea, organizarea si functionarea Agentiei Romane pentru Investitii Straine.


Structura organizatorica a fost aprobata prin Hotararea Guvernului nr. 752/03.07.2003 
pentru aprobarea numarului de posturi si a structurii organizatorice ale Agentiei Romane pentru Investitii Straine.

Articolul 43 din OUG 194 din 2002 republicata in 2008

Viza de lunga sedere pentru desfasurarea de activitati comerciale

  • (1) Acest tip de viza se acorda, pe baza avizului Agentiei Romane pentru Investitii Straine, strainilor care sunt actionari ori asociati, cu atributii de conducere sau de administrare, ai unor societati comerciale, persoane juridice romane.
  • (2) Avizul Agentiei Romane pentru Investitii Straine se acorda strainilor prevazuti la alin. (1), care indeplinesc urmatoarele conditii:

            a) existenta unui plan de afaceri care sa cuprinda date referitoare la natura, amplasarea, durata activitatii avute in vedere, nevoile estimate de forta de munca, precum si proiectia activitatii financiare pe perioada amortizarii investitiei; 
            b) fac dovada, printr-un extras de cont eliberat de o banca din Romania, pe numele persoanei fizice cetatean strain, solicitant al avizului, ca dispun de fondurile necesare desfasurarii activitatii, in valoare de cel putin 100.000 euro, in cazul in care sunt actionari intr-o societate pe actiuni, si 70.000 euro, in cazul in care sunt asociati intr-o societate cu raspundere limitata; 
            c) investitia pe care o va realiza societatea in viitor, potrivit planului de afaceri prevazut la lit. a), sa presupuna aporturi de capital sau tehnologie in valoare minima de 100.000 euro pentru o societate pe actiuni sau de 70.000 euro pentru o societate cu raspundere limitata; 
            d) alternativ la investitia prevazuta la lit. c) poate fi crearea a minimum 10 locuri de munca pentru o societate cu raspundere limitata si minimum 15 locuri pentru o societate pe actiuni.

  • (3) In cazul societatilor cu doi sau mai multi asociati ori actionari, care solicita acordarea avizului, conditiile prevazute la alin.(2) vor trebui analizate pentru fiecare solicitant in mod separat, valoarea investitiei pe care societatea urmeaza sa o realizeze sau numarul locurilor de munca ce urmeaza a fi create majorandu-se in mod corespunzator, in functie de numarul solicitantilor de aviz.
  • (4) Strainii care au mai obtinut anterior un aviz din partea Agentiei Romane pentru Investitii Straine pot solicita eliberareaunui alt aviz numai in conditiile in care dovedesc imposibilitatea obiectiva de realizare a planului de afaceri anterior.
  • (5) Solicitarea de viza va fi insotita de urmatoarele:

            a) avizul Agentiei Romane pentru Investitii Straine; 
            b) certificat de cazier judiciar sau alt document cu aceeasi valoare juridica; 
            c) asigurare medicala pe perioada valabilitatii vizei.

  • (6) Cererea insotita de documentele prevazute la alin. (5) se depune la misiunile diplomatice sau oficiile consulare ale Romaniei si se transmite, prin intermediul Directiei generale afaceri consulare din cadrul Ministerului Afacerilor Externe, Oficiului Roman pentru Imigrari, pentru avizare conform competentelor.
  • (7) Avizul Agentiei Romane pentru Investitii Straine este valabil 6 luni de la data emiterii si are drept scop constatarea indeplinirii conditiilor tehnice si de utilitate economica a activitatii ce urmeaza a fi desfasurata de catre strain.

Indirect Taxation

VALUE ADDED TAX (VAT)

Scope of VAT

Concepts

  • Operations which fulfil the following conditions fall within the scope of VAT:
         – They represent a supply of goods / services in return for a consideration or an operation assimilated thereto
         – The deemed place of supply is in Romania
         – They are performed by taxable persons
         – They result from economic activities.
  • The import of goods, intra-community acquisitions and operations deemed as intra-community acquisitions are also within the scope of VAT.
  • A taxable person is any person conducting economic activities anywhere in an independent manner, irrespective of the purpose or result of those activities. In addition, any private individual who performs a supply of a new means of transport (i.e. which was either supplied no longer than six months after the date of first entry into service or has not
    travelled more than 6,000 kilometres) or a person who sells real-estate property on a regular basis is also deemed as a taxable person.

Intra-community trade

  • Romanian companies performing transactions with companies within the EU deal with such operations as intra-community supplies and intra-community acquisitions.
  • Intra-community supplies are VAT-exempt with deduction right, provided that certain conditions are fulfilled, whereas intra-community acquisitions are subject to VAT under the reverse charge mechanism. Special regimes apply for transactions with new means of transport, excisable products and for distance sales.

Reporting requirements

  • The compliance requirements (i.e. Intrastate, Recapitulative Statement) in force as of 1 January 2007 for intra-community trade in goods are maintained. Additional compliance requirements were introduced (i.e. Biannual Statement regarding acquisitions / supplies of goods performed on Romanian territory).

Import of goods

  • VAT on imported goods will continue to be paid in customs until 1 January 2012, save for taxable persons registered for VAT purposes that obtain an import VAT deferment certificate from the customs authorities. For these, the VAT is not paid in customs, but shown in the VAT return as both input and output VAT.
  • The taxable amount for VAT purposes for imported goods is the customs value, to which is added customs duties, excise duties (if any) and ancillary expenses,  such as commissions, packing, transport and insurance costs occurring subsequent to the entry of goods into Romania until their first destination.

Outside VAT Scope

Transfer of business

  • Any type of partial or total transfer of assets (i.e. transfer of a going concern, irrespective of its form) is not  considered supply of goods if the recipient is a taxable person. In addition, the recipient is regarded as the assignor’s successor for purposes of adjustment of the VAT deduction right.

Territoriality Rules

  • The rules for establishing the place of supply for goods and services (and therefore the place of VAT taxation) are fully aligned with the Recast of the EU 6th VAT Directive (112/2006/CEE Directive).
  • The supply of gas / electricity to a specialist trader is VAT-able where the trader is established.

Services provided by offshore entities

  • Services provided by offshore entities to Romanian companies with deemed place of supply in Romania are subject to Romanian VAT.
  • The reverse charge mechanism applies for services which have their place of supply where the beneficiary is established or has a fixed establishment (e.g. consultancy, marketing services, telecommunications and electronically-supplied services). This is possible provided the non-residents are not established in Romania for VAT purposes. Under the VAT reverse charge mechanism, VAT is not actually paid, but only shown in the VAT return as both input and output tax, provided the beneficiary is registered for VAT purposes.
  • Under certain conditions, the reverse charge mechanism also applies for other types of services (e.g. work on movable goods, intra-community transport of goods, services ancillary to intra-community transport of goods), if such services are provided by offshore entities to Romanian entities which communicate their Romanian VAT registration number to the suppliers or if the services have their place of supply in Romania.
  • The beneficiary is not required to issue self-invoices for the services received, unless the invoice issued by the offshore supplier has not been received by the fifteenth day of the month following that in which the tax is due.

VAT Chargeability

  • Invoices for domestic supplies must be issued no later than the fifteenth day of the month following that in which the supply of goods occurs. The output VAT should still be reported in the month of supply.
  • The chargeability for ICS occurs on the date when the invoice is issued, but no later than the fifteenth of the month following that when the ICS is performed. From 1 January 2008, advance payments for ICS have to be included in VAT reporting.

Taxable Amount

  • Taxable persons registered for VAT purposes are allowed to adjust the output VAT if the value of the goods or services supplied cannot be cashed in because of the declared bankruptcy of the client. The initial output VAT can also be adjusted for price increases or discounts and for returns of goods.

Taxable Regimes

Standard rate

  • The standard VAT rate is 19% and is levied for all supplies of goods and services, including imports, which do not qualify for an exemption (with or without credit) or for VAT reduced rate.

Reduced rate

  • The reduced VAT rate is 9% and is levied on medicines for human and veterinarian use, books, newspapers and periodicals, accommodation in hotels or in areas with a similar function, cinema tickets, admission fees at museums, historical monuments, zoos and botanical gardens, fairs and exhibitions, supply of school manuals, supply of prostheses and orthopaedic products.

Exemption with credit

There are also operations that are exempt with credit (i.e. deduction right) for input VAT:

  • export of goods, transport and related services
  • intra-community supply of goods
  • international transport of passengers
  • certain operations performed in free trade zones and free warehouses
  • supply of goods to a bonded warehouse, a VAT warehouse and related services
  • supply of foreign goods, which are placed under suspensive customs regimes
  • supply of services in connection with goods placed under customs suspensive regimes
  • supply of goods and services to diplomatic missions, international organisations and NATO forces.

Exemption without credit

  • VAT exemption applies to a range of activities including banking, finance and insurance. However, some financial services are also subject to 19% VAT (e.g. factoring, debt collection, managing and depositing certain equity papers).
  • The VAT exemption also applies for medical, welfare and educational activities, if performed by licensed entities.
  • Rental and leasing operations involving immovable goods, as well as the supply of old buildings (i.e. any building which has not been so transformed that its structure, nature and even its destination have been modified, or in the absence of such criteria, when the cost, exclusive of tax, of the transformations is less than 50% of the building’s open market value, minus the land value, after such a transformation) and of non-constructible land plots, are VAT exempt. However, the option to tax these operations is available.

VAT Deduction

  • Input VAT related to expenses Incurred in respect of set-up transactions can be retroactively deducted when all requirements for VAT deductibility are fulfilled, within a period of 5 years.

VAT payers with mixed regime

  • If a taxable person registered for VAT purposes performs both taxable and exempt operations without deduction right, the ‘input VAT’ can be recovered according to the following criteria: directly attributable to VAT-able transactions – fully deductible directly attributable to exempt transactions – fully non-deductible related to both VAT-able and exempt transactions – subject to pro-rata.
  • The pro-rata does not include the value of sales of capital goods, or the value of other operations performed on an occasional basis (e.g. leasing, rental of immovable goods).
  • The pro-rata is rounded up favourably (e.g. from 4.1% to 5%).

Non-deductible input VAT

  • VAT related to goods and services that are not purchased for business purposes is non-deductible, as is VAT related to the purchase of alcoholic beverages and cigarettes.

VAT deduction for capital goods

  • Changing the original destination of capital goods (e.g. a fixed asset or movable goods), by using this asset for operations entitled to deduction in a different proportion than the one originally established, entails the adjustment of the deductible right during only one period.

VAT Registration Threshold

  • The revenue threshold for VAT registration is the RON equivalent of EUR 35,000
  • When calculating the threshold, revenues derived from operations not entitled to deduction are also taken into consideration.

VAT Registration

The Romanian VAT registration system includes:

  • Standard VAT registration of companies established in Romania
  • Special VAT registration of Romanian companies for intra-community acquisitions (e.g. public institutions)
  • VAT registration of foreign companies through appointment of a VAT Fiscal Representative
  • Direct VAT registration of foreign companies.

VAT establishment

A taxable person is established in Romania if the following conditions are cumulatively met:

  • the taxable person has corporate headquarters, a branch, a factory, a workshop, an agency, an office, a purchase or sales office, a depot or any other fixed structure, except for construction sites, in Romania;
  • the structure is managed by a person authorised to engage the taxable person in relationships with clients and suppliers;
  • the person authorised to engage the taxable person in relationships with clients and
    suppliers is authorised to perform both incoming and outgoing transactions of the taxable person;
  • the object of the structure’s activity is the supply of goods or services.

VAT Consolidation

  • Under specific conditions, it is possible for certain companies to form a single taxable person for VAT purposes.

Simplification Measures

For sale-purchase transactions between taxable persons registered for VAT purposes in Romania that involve waste materials, wood, secondary raw materials or goods/services supplied by/to bankrupt entities, VAT is not actually paid, but only shown by the purchaser in the VAT return as both output and input tax. The simplification measures for sale of land, buildings and parts of buildings, as well as construction / assemblage works, is removed from 1 January 2008. Consequently, taxable persons purchasing real estate properties or construction works are required to pre-finance the input VAT.

VAT Compliance

Fiscal period

  • As a general rule, the fiscal period is the calendar month. For taxable persons registered for VAT purposes whose previous year-end turnover did not exceed EUR 100,000 the fiscal period is the calendar quarter.

Invoicing

  • Companies are not required to use standard pre-printed fiscal invoices. Instead, they can issue invoices containing the minimum information required by law.
  • Taxable persons are also allowed to issue summary invoices or invoices on behalf of the supplier, and to issue and store invoices electronically. From a VAT perspective, the signing and stamping of invoices is no longer mandatory.

Ledgers and returns

  • Taxable persons must keep complete and detailed records for calculation of VAT liabilities.
  • VAT returns should be submitted to the tax authorities by the twenty-fifth of the month following the end of the fiscal period; the VAT is due by the same date. The VAT return should be submitted using an electronic carrier (floppy disk).
  • Taxable persons not registered for VAT purposes are required to pay VAT and to submit a special VAT return on services rendered by non-residents, which have a deemed place of supply in Romania. These obligations must be fulfilled by the twenty-fifth of the month following that when the services are supplied.
  • Taxable persons are required to file quarterly summarised declarations for intra-community supplies and intra-community acquisitions as well as biannual statements for acquisitions/supplies of goods and services performed on Romanian territory.

VAT Refund

  • If a company is in a VAT refundable position, it must tick the VAT refund box on the VAT return to claim the refund. Alternatively, the balance can be carried forward against VAT liabilities reported in future returns. The refund claims must be processed by the tax office within 45 days of being submitted.
  • Large taxpayers (as classified by law) are entitled to refund on request, with a subsequent inspection (i.e. a „fast refund”). Other taxpayers may be entitled to a „fast refund” (i.e. without a prior inspection) but only after a complex risk analysis.
  • If the VAT is not reimbursed within the legal term (i.e. 45 days), taxable persons are entitled to claim interest, currently set at 0.1% per day of delay.

Refund to non-residents

  • Taxable persons established in the EU and taxable persons established outside the EU (under reciprocity conditions) are entitled to VAT reimbursement from Romania, if certain conditions are fulfilled.

Profil ARIS

Misiune si obiective

Agentia Romana pentru Investitii Straine este organismul guvernamental care promoveaza imaginea Romaniei si climatul investitional autohton in mediile de afaceri internationale si ofera servicii de asistenta investitorilor straini, in vederea atragerii, retinerii si cresterii volumului investitiilor straine directe in economia romaneasca, rezultat al unui mediu de afaceri favorabil dezvoltarii proiectelor de investitii.

Avizul ARIS

Din 27 ianuarie 2003, conform art. 43 al O.G. nr. 194/2002 privind regimul srainilor in Romania, aprobata, modificata si completata prin Legea nr. 357/2003, modificata si completat prin Legea nr. 482/2004 si Legea nr. 56/2007, ARIS acorda un aviz cetatenilor straini care solicita viza pe termen lung pentru dezvoltarea de activitati comerciale in Romania.

Infiintarea unei Societati Comerciale

Principalele faze ale procesului de infiintare a unei societati comerciale de catre persone fizice sau juridice straine in România:

1. Certificatul de rezervare a denumirii firmei 
Durata:
 1 zi


Detalii certificat:

  • Emis de Oficiul National al Registrului Comertului
  • Valabilitate: 3 luni
  • Serveste ca dovada a nesuprapunerii denumirii alese pentru firma dvs cu denumirea altei firme deja infiintate
  • Permite rezervarea denumirii firmei 

2. Redactarea documentelor constitutive

Durata: cateva ore 

Documente constitutive:

  • Statut,  pentru infiintarea societatilor comerciale cu raspundere limitata cu asociat unic
  • Statut si contract de societate, intocmite fie separat, fie sub forma unui inscris unic denumit “act constitutiv”, ca urmare a optiunii exprimate de actionari
  • Emis de un notar public, avocat sau consilier juridic

3. Document bancar constatator al capitalului social  
Durata: maxim 1 zi   

In urma depunerii fondurilor necesare infiintarii societatii comerciale la banca, vi se va elibera un document constatator (foaie de varsamant, ordin de plata, chitanta CEC) care sa confirme existenta capitalului social conform prevederilor legale in vigoare.
 
4. Documente necesar a fi obtinute: 

4.1. cazier fiscal pentru asociatii si reprezentantii legali ai societatii comerciale nou infiintate sau, 
Durata: eliberare de indata, in prezenta contribuabilului sau a reprezentantului acestuia 

Cazier fiscal:

  • Eliberat de Directiile generale ale finantelor publice judetene sau a Municipiului Bucuresti, in functie de domiciliul / sediul social al contribuabilului
  • valabilitate: 30 zile

4.2. in cazul asociatilor care nu au domiciliul in România sau nu sunt înregistrati in Registrul Fiscal, declaratie pe propria raspundere privind lipsa datoriilor fiscale 
Durata:
 cateva ore

Declaratia pe propria raspundere:

  • trebuie prezentata in original sau copie legalizata
  • trebuie insotita in mod obligatoriu de o traducere legalizata de un notar public

5. Obtinerea certificatului de inregistrare, continand codul fiscal unic de inregistrare, incheierea judecatoreasca de autorizare a functionarii societatii, publicarea notificarii de infiintare si inregistrarea firmei in scopuri statistice si pentru contributia la sistemul asigurarilor sociale
Durata:
 3 zile


Inregistrarea la biroului unic din cadrul oficiului registrului comertului de pe langa tribunalul din judetul pe raza caruia solicitantul are stabilit sediul social principal sau secundar, rescpectiv sau Tribunalul Municipiului Bucuresti.
Pentru a primi autorizatie de functionare, societatea are obligatia de a depune un formular declaratie tip pe propria raspundere semnata corespunzator de actionari si asociati sau directori, din care sa reiasa, dupa caz, ca

(a) persoana juridica nu desfasoara, la sediul social sau la sediile secundare,activitatile declarate, o perioada de maximum 3 ani;
(b) societatea respecta prevederile legale in vigoare in domeniul ei de activitate 

Pe baza acestui formular, Biroul Unic al Registrului Comertului  emite un certificat constatator, care insoteste certificatul de inregistrare sau, in cazul in care intervin schimbari in obiectul de activitate al firmei, certificat de inscriere de mentiuni

Codul unic de inregistrare fiscala:

  • este eliberat de Ministerul Economiei si Finantelor; 
  • datele din cererea de inmatriculare sunt trimise din oficiu la Ministerul Economiei si Finantelor;  
  • Ministerul Economiei si Finantelor elibereaza codul unic de inregistrare in termen de 8 ore; 
  • este o dovada a faptului ca firma este inregistrata ca societate comerciala si plateste impozit pe venit.

In conformitate cu prevederile legale, odata efectuata inregistrarea, un extras dupa certificatul de inregistrare este trimis din oficiu de catre judecatorul delagat la Monitorul Ofcial, in vederea publicarii in partea a IV-a.

Pentru mai multe detalii privind inmatricularea si autorizatia de functionare a societatilor comerciale, precum si inregistrarea modificarilor aduse actelor constitutive ale unor societati, puteti consulta www.onrc.ro/romana/formalitati.php. 

6. Inregistrarea societatii in scopul platii TVA    
Durata: 3 zile


Orice contribuabil cu sediul in România, care desfasoara sau intentioneaza sa desfasoare o activitate economica implicand operatii ce pot face obiectul impozitarii si/sau scutirii de la plata TVA  cu drepturi de deducere, trebuie sa se inregistreze pentru la autoritatea fiscala competenta.

Declaratiile pe propria raspundere sunt transmise de Registrul Comertulu autoritatii fiscale competente, in termen de 3 zile de la data inmatricularii societatii.

Ministerul Economiei si Finantelor emite un nou certificat continand numarul si data de incepere a perceperii TVA

7. Inregistrarea contribuabilului pentru plata impozitului pe profit si a contributiei la sistemul asigurarilor sociale

Mai mult decat atat, in termen de 30 de zile de la inregistrare, noua societate terbuie sa completeze declaratia de inregistrare fiscala pentru a putea a fi inregistrat la Ministerul Economiei si Finantelor in calitate de contribuabil la plata impozitului pe profit si a contributiei la sistemul asigurarilor sociale.