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Romania risca procedura de infringement
pentru nerespectarea prevederilor
Directivei europene in domeniul TVA
Romania risks to face infringement
procedure for failure to comply with the
European VAT Directive
Problema tratamentului TVA aplicabil bunurilor
nereposedate de societatile de leasing, urmare
rezilierii contractelor cu utilizatorii rau platnici,
este foarte bine cunoscuta de piata de leasing
financiar din Romania.
Istoricul acestei probleme a debutat in luna
martie 2011 si care, speram noi, se va incheia
cu „happy -end” indecembrie 2012.
Rezumand, amintim faptul ca legislaţia TVA
în vigoare în prezent, prevede ca, atunci
cand bunurile nu mai exista in gestiunea unei
companii, exceptand anumite situatii expres
mentionate in lege (bunuri disparute urmare a
unor evenimente precum calamitati naturale,
forta majora, furt dovedit legal), se impune
autocolectarea TVA.
In situatia particulara a vehiculelor acordate
în leasing şi care nu au reintrat în posesia
societăţilor de leasing la rezilierea contractelor,
incepand cu luna martie 2011, normele de
aplicare a Codului fiscal mentioneaza ca in cazul
in care societatile de leasing nu recupereaza
aceste bunuri in termen de 30 de zile de la
data rezilierii contractului, au obligatia de a
autocolecta TVA aferenta valorii de capital si
dobanzilor ramase nefacturate.
Asadar, prin aparitia acestor modificari in
legislatia secundara privind TVA, societatile
de leasing, deja profund afectate de criza
economica, primeau o noua lovitura, prin faptul
ca nu doar erau pagubite de anumite bunuri de
catre utilizatorii care nu le returnau, dar li se mai
cere sa plateasca si TVA aferenta acestora. Este
adevarat ca legiuitorul acorda operatorilor de
leasing un ragaz de 30 de zile in care societatile
de leasing trebuie sa recupereze aceste bunuri
The issue of the VAT treatment applicable to
goods which cannot be re-possessed by leasing
companies, following early termination of
contracts with defaulting customers, is very
well known by the Romanian financial leasing
market.
This all started in March 2011 and hopefully it
will have a “happy-end” in December 2012.
To summarize, we have to recall that the VAT
legislation currently in force stipulates that, when
goods no longer exist in a company’s inventory,
with the exception of certain situations (i.e.
missing goods as a consequence of events such
as natural disasters, force majeure and legally
proven theft), VAT self-charge is due.
For vehicles subject to leasing agreements,
which have not been repossessed by leasing
companies following the early termination
of the leasing agreements, the Implementing
Rules of the Fiscal Code, in force as of March
2011, stipulate that when leasing companies do
not recover such goods within 30 days from the
contract’s cancellation date, they are obliged to
self-charge VAT on the value of the outstanding
capital and interest.
As a result of these amendments to the
secondary VAT legislation, leasing companies,
already deeply affected by the economic crisis,
receive a new hit, as they are not only losing the
goods the users do not return, but they are also
required to pay the VAT related to these goods.
While it is true that the lawgiver offers leasing
companies a deadline of 30 days to recover the
goods in question in order to avoid having to
pay VAT for them, the term itself is entirely
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