2023-11-11 06:26:00
The Ciolacu Government amended the Law on New Taxes (L296/2023) regarding the cash ceilings, in the sense that it returned to the previous situation. However, there are some exceptions that apply from Saturday – November 11.
Romanian banknotesPhoto: Inquam Photos / Octav Ganea
*Attention, the new GEO published last night in the Official Gazette does not completely change the article regarding cash, there are still some things that remain.
What tax changes came into force on Saturday – 11 November 2023
1. The cash register balance is limited to 50,000 lei
2. The advance for settlement is limited to 1,000 lei/day
3. Crediting the company in cash by the administrator or associates is prohibited (observed by tax consultant Cornel Grama)
The way the new Emergency Ordinance (EOG 98/2023) is written, there are also some interpretable things. The Ministry of Finance and ANAF will have to come up with explanations.
The rest of things remain the same as yesterday
Otherwise, things remain the same as yesterday in terms of cash caps. The ordinance returns to the original situation.
In other words, receipts are made within the limit of a daily ceiling of 5,000 lei between economic operators.
Collections made by cash and carry stores remain limited to a daily ceiling of 10,000 lei per person.
Fragmented cash receipts from beneficiaries are prohibited for invoices whose value is greater than 5,000 lei and, respectively, 10,000 lei, in the case of cash and carry stores. Likewise, in the case of splitting invoices for a delivery of goods or a provision of services whose value is greater than 5,000 lei, respectively 10,000 lei.
Fragmented payments in cash to suppliers of goods and services for invoices whose value is greater than 5,000 lei and, respectively, 10,000 lei, to cash and carry stores are prohibited. Individuals can pay invoices with values that exceed the ceiling of 5,000 lei, to suppliers of goods and services, respectively 10,000 lei, to cash and carry stores, as follows: 5,000 lei/10,000 lei in cash, the amount exceeding this ceiling can be paid only by non-cash payment instruments.
Cash receipts and payments operations, representing the value of deliveries or purchases of goods or services, dividends, assignments of receivables or other rights and receipts or refunds of loans or other financing, are carried out within the daily ceiling of 10,000 lei to/from a person.
For canceled invoices, related to returned goods and/or services that were not provided, with values higher than 5,000 lei, respectively 10,000 lei, in the case of cash and carry stores, the restitution of the related amounts can be made as follows: 5,000 lei, respectively 10,000 lei in cash.
Amounts exceeding these ceilings can only be refunded through non-cash payment instruments.
In the case of the return of goods by natural persons and, respectively, the non-provision of services to natural persons, the restitution of the related amounts can be made in cash within the limit of 10,000 lei, and the sums that exceed this ceiling can only be returned through non-cash payment instruments . As an exception, if, on the date of the refund, natural persons declare on their own responsibility that they no longer have a bank account, the refund can be made in full in cash, regardless of the level of the amount to be refunded.
Cash collection and payment operations between natural persons, other than collection and payment operations carried out through institutions that provide payment services authorized by the National Bank of Romania or authorized in another member state of the European Union and notified to the National Bank of Romania, carried out as a result of the transfer of the ownership of some goods or rights, the provision of services, as well as those representing the granting/repayment of loans can be carried out within the limit of a daily ceiling of 50,000 lei/transaction.
Cash receipts and fragmented payments in cash for transactions greater than 50,000 lei are prohibited, as well as the fragmentation of a transaction greater than 50,000 lei.
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