{"id":4233,"date":"2022-01-21T14:22:41","date_gmt":"2022-01-21T13:22:41","guid":{"rendered":"https:\/\/dvs-europe.eu\/2022\/01\/21\/tax-news-2022\/"},"modified":"2022-01-21T14:22:41","modified_gmt":"2022-01-21T13:22:41","slug":"tax-news-2022","status":"publish","type":"post","link":"https:\/\/dvs-europe.eu\/en\/2022\/01\/21\/tax-news-2022\/","title":{"rendered":"Tax News 2022"},"content":{"rendered":"<p>With the publication of DL No. 153\/2020, DL No. 130\/2021 and OpANAF Circular No. 12 of 2022 , a number of changes in taxation and tax news for 2022 were approved, such as <b><span style=\"text-decoration: underline;\">the extension of the deadline for filing tax returns and payment of taxes, micro schemes and on tax profit, due for the year 2021 until the date of June 25, 2022,<\/span><\/b> but also some tax breaks. Below are the most relevant ones:    <\/p>\n<ul>\n<li>The extension of the deadline for filing the tax return and paying the tax applies to taxpayers subject to the microenterprise regime who will then be able to pay the tax for the fourth quarter year 2021 until <strong>June 25, 2022<\/strong>, to taxpayers subject to the tax on taxable profit who will be able to file their annual tax return by <strong>June 25<\/strong> and pay the tax for the balance of 2021 &#8211; using the 101-2022 return form &#8211; and to taxpayers of the income tax on specific activities who will pay the tax and file the tax return for the second half of 2021 until of <strong>June 25, 2022<\/strong>.<\/li>\n<li>The Decree inotre introduced a <strong>&#8220;bonus&#8221; system for companies that on the basis of increases in annual net worth<\/strong> will be able to benefit from an articulated bonus methodology in deduction of tax due from the 2% (base) deduction up to 10%. The system has many similarities, including in terms of complexity, with the AGE provided in Italy; <\/li>\n<li><span class=\"VIiyi\" lang=\"it\"><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"0\" data-number-of-phrases=\"2\"><span class=\"VIiyi\" lang=\"it\"><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"0\" data-number-of-phrases=\"2\">With DL no.<\/span> <span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"1\" data-number-of-phrases=\"2\">130\/2021 and the implementation through<\/span><\/span> OpANAF no.<\/span> <span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"1\" data-number-of-phrases=\"2\">12 of 2022 <\/span> <\/span><span class=\"VIiyi\" lang=\"it\"><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"0\" data-number-of-phrases=\"13\">the categories of products and goods, including groups and CN codes, deemed to be of high fiscal risk for which transfer invoices will be reported through the <strong>electronic invoicing<\/strong> system have been regulated.<\/span> <span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"2\" data-number-of-phrases=\"13\">These product categories are:<\/span><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"4\" data-number-of-phrases=\"13\">1. Vegetables, fruits, roots and tubers;<\/span><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"6\" data-number-of-phrases=\"13\">2. Alcoholic beverages;<\/span><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"8\" data-number-of-phrases=\"13\">3. New construction;<\/span><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"10\" data-number-of-phrases=\"13\">4. Mineral products, mineral water, sand, gravel;<\/span><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"12\" data-number-of-phrases=\"13\">5. Clothing and footwear. <\/span> <\/span><span class=\"VIiyi\" lang=\"it\"><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"0\" data-number-of-phrases=\"3\">Suppliers of risky products may (if they wish) between April 1 and June 30, 2022 issue invoices in the e-invoicing system regardless of whether the beneficiaries are registered in the system; <\/span><strong><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"2\" data-number-of-phrases=\"3\">Starting July 1, 2022, suppliers of tax-risk products are required to submit invoices in the e-invoicing system regardless of whether beneficiaries are registered in the system.<\/span><\/strong><\/span><\/li>\n<li><span class=\"VIiyi\" lang=\"it\"><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"0\" data-number-of-phrases=\"19\">the deadline is set for individual taxpayers who have realized<\/span><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"2\" data-number-of-phrases=\"19\">taxableincome in 2021to declare to the tax authority through the single declaration<\/span><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"4\" data-number-of-phrases=\"19\">&#8211; Form 212.<\/span><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"6\" data-number-of-phrases=\"19\">The deadline for submitting income for the year is <strong>May 25, 2022<\/strong><\/span> for 2021 income.<span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"10\" data-number-of-phrases=\"19\">The same form is used to declare estimated income and, where applicable,<\/span><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"12\" data-number-of-phrases=\"19\">aprecompulsory social security for 2022.<\/span><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"14\" data-number-of-phrases=\"19\">If a taxpayer starts an independent professional activity<\/span><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"16\" data-number-of-phrases=\"19\">(such as self-employment), he\/she must use the same declaration<\/span><span class=\"JLqJ4b ChMk0b\" data-language-for-alternatives=\"it\" data-language-to-translate-into=\"ro\" data-phrase-index=\"18\" data-number-of-phrases=\"19\">and submit the declaration of estimated income for 2022 within 30 days of the income-generating event (start of 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Name=\"Unresolved Mention\"\/>   <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Smart Link\"\/>   <\/xml><![endif]--><!-- [if gte mso 10]>        \n\n\n\n<style>  \/* Style Definitions *\/  table.MsoNormalTable \t{mso-style-name:\"Table Normal\"; \tmso-tstyle-rowband-size:0; \tmso-tstyle-colband-size:0; \tmso-style-noshow:yes; \tmso-style-priority:99; \tmso-style-parent:\"\"; \tmso-padding-alt:0cm 5.4pt 0cm 5.4pt; \tmso-para-margin-top:0cm; \tmso-para-margin-right:0cm; \tmso-para-margin-bottom:8.0pt; \tmso-para-margin-left:0cm; \tline-height:107%; \tmso-pagination:widow-orphan; \tfont-size:11.0pt; \tfont-family:\"Calibri\",sans-serif; \tmso-ascii-font-family:Calibri; \tmso-ascii-theme-font:minor-latin; \tmso-hansi-font-family:Calibri; \tmso-hansi-theme-font:minor-latin; \tmso-bidi-font-family:\"Times New Roman\"; \tmso-bidi-theme-font:minor-bidi; \tmso-ansi-language:EN-GB; \tmso-fareast-language:EN-US;} <\/style>\n\n\n\n               <![endif]--><b><i><span lang=\"RO\" style=\"font-size: 14.0pt; line-height: 107%; font-family: 'Calibri',sans-serif; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-ansi-language: RO; mso-fareast-language: RO; mso-bidi-language: AR-SA; mso-no-proof: yes;\"><br \/>\n<\/span><\/i><\/b><\/p>\n<p>We remain available for any further clarification.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>With the publication of DL No. 153\/2020, DL No. 130\/2021 and OpANAF Circular No. 12 of 2022 , a number of changes in taxation and tax novelties were approved for 2022, such as the extension of the deadline for filing the declaration   <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-4233","post","type-post","status-publish","format-standard","hentry","category-news-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax News 2022<\/title>\n<meta name=\"description\" content=\"Tax News 2022-With the publication of DL No. 153\/2020, DL No. 130\/2021 and OpANAF Circular No. 12 of 2022 , a number of changes in taxation and tax news for 2022 were approved, such as the extension of the deadline for filing and payment of taxes due for the year 2021 until the date of June 25, 2022, but also some tax breaks.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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