1.The Romanian Ordinance no. 11/2022 for the amendment and supplement of some normative acts, as well as for the amendment of some terms

• The Law no. 207/2015 on the Romanian Fiscal Procedure Code, is amended and supplemented, being introduced the following relevant aspects:
– The taxpayer / payer in Romania is forced to provide periodically to the central fiscal body the information regarding the activity carried out.
– In case of the income tax obligations which, according to the law, are exempt from the payment of tax, the central tax authority may approve, at the request of the taxpayer / payer, other terms or conditions for filing the tax returns, depending on the needs of the administration of tax obligations.
– The entities which are registered in the Romanian Trade Registry, for which there are mentions regarding temporary inactivity, have no obligation to submit the tax returns for the period in which they are temporarily inactive, starting with the 1st of the month following the entry of the mention regarding the temporary inactivity.

2.The Romanian Regulation regarding the organization and operation of the online platform for changing the electricity and natural gas provider and for contracting the providing of electricity and natural gas, of 26.01.2022, an integral part of Order 3/2022

• POSF represents the unique IT platform at national level through which the change of the electricity and / or natural gas provider is made by the final customer, a contract between the parties being also concluded.
• The registration of the Romanian client in POSF is done directly by him, by accessing the interface, creating an account and validating the identity.
• The customer has the right to change the electricity and / or natural gas provider whenever he wants, without any objection from the economic operators involved.

3.The Order no. 94/2022 regarding the Romanian fiscal and budgetary obligations that can be paid through the bank cards at the POS terminals installed at the Romanian State Treasury units.

• The natural or legal person in Romania can pay, through the bank cards at POS terminals installed at the headquarters of the State Treasury units, the amounts representing state budget revenues or revenues due to other budgets administered by the Tax Authority, if the payment is made in accounts of budget revenues, as well as in the situation when their payment is made in single accounts.