What goes into each box -Romania VAT report
Nondeductible tax codes created by checking the 100% Non-deductible box on the Tax Code page is not supported. If you want to create nondeductible tax codes that will work with International Tax Reports SuiteApp, see Setting Up Nondeductible Input Tax.
The following table shows how NetSuite uses the tax codes to get the values for the Romania VAT Report.
|
Box |
Description |
Value |
VAT |
|
INTRA-COMMUNITY AND NON-EU TRADE |
|
||
|
1 |
Intra-community supplies of goods, exempt according to art. 143 par.(2) let. a) and d) of the Fiscal code |
Net Amount of Sales ES-RO, ER-RO, EZ-RO |
|
|
2 |
Adjustments of VAT exempt intra-community supplies according to art. 143 par. (2) let. a) and d) of the Fiscal code |
Editable field |
|
|
3 |
Supplies of goods or services for which the place of supply is outside Romania (EU or non-EU), as well as intra-community supplies of goods, exempt according to art. 143 par.(2) let.b) and c) of the Fiscal code, out of which |
Net Amount of Sales R1-RO, R2-RO, ESSS-RO, ESSP-RO |
|
|
3.1 |
Intra-community supplies of services which are not VAT exempt in the Member State where the tax is due |
Net Amount of Sales ESSS-RO, ESSP-RO |
|
|
4 |
Adjustments of intra community supplies of services which are not VAT exempt in the Member State where the tax is due |
Editable field |
|
|
5 |
Intra-community acquisition of goods for which the beneficiary is liable to pay VAT (reverse charge), out of which: |
Net Amount of Purchases ES-RO, ER-RO |
Notional Amount of Purchases ES-RO, ER-RO |
|
5.1 |
Intra-community acquisitions for which the beneficiary is liable to pay VAT (reverse charge), and the supplier is registered for VAT purposes in the Member State where the intra-community supply occurred |
Net Amount of Purchases ES-RO, ER-RO |
Notional Amount of Purchases ES-RO, ER-RO |
|
6 |
Adjustments of intra-community acquisitions of goods for which the beneficiary is liable to pay VAT (reverse charge) |
Editable field |
Editable field |
|
7 |
Acquisitions of goods except for those in line 5 and 6 and acquisitions of services for which the Romanian beneficiary is liable to pay VAT (reverse charge), out of which: |
Net Amount of Purchases ESSP-RO, IS-RO |
Notional Amount of Purchases ESSP-RO, IS-RO |
|
7.1 |
Acquisitions of intra-community services for which the beneficiary is liable to pay VAT (reverse charge), out of which: |
Net Amount of Purchases ESSP-RO |
Notional Amount of Purchases ESSP-RO |
|
7.1.1 |
Acquisitions of intra-community services for which the beneficiary is liable to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from where the supply of services is performed |
Net Amount of Purchases ESSP-RO |
Notional Amount of Purchases ESSP-RO |
|
8 |
Adjustments of intra-community acquisitions of services for which the beneficiary is liable to pay VAT (reverse charge) |
Editable Field |
Editable Field |
|
DOMESTIC SUPPLIES OF GOODS / SERVICES AND EXPORTS |
|
||
|
9 |
Supplies of goods and services, taxable with 19% VAT rate |
Net Amount of Sales S-RO |
Tax Amount of Sales S-RO +Tax Amount of Sales Adjustment box9b, S-RO |
|
10 |
Supplies of goods and services, taxable with 9% VAT rate |
Net Amount of Sales R-RO |
Tax Amount of Sales R-RO +Tax Amount of Sales Adjustment box10b, R-RO |
|
11 |
Supplies of goods taxable with 5% VAT rate |
Net Amount of Sales O-RO |
Tax Amount of Sales O-RO +Tax Amount of Sales Adjustment box11b, O-RO |
|
12 |
Acquisitions of goods and services subject to simplification measures for which the beneficiary is liable to pay VAT (reverse charge) |
Net Amount of Purchases RC-RO |
Notional Amount of Purchases RC-RO |
|
13 |
Supplies of goods and services VAT exempt with deduction right, except for those in lines 1 to 3, and operations subject to simplification measures |
Net Amount of Sales E-RO, RC-RO |
|
|
14 |
Supplies of goods and services exempt without deduction right |
Net Amount of Sales Z-RO |
|
|
15 |
Adjustments of output tax |
Editable Field |
Editable Field |
|
16 |
Total output tax (lines 1+2+3+4+5+6+7+8+9+10+11+12+13+14+15) |
|
5b +6b +7b +8b +9b +10b +11b +12b +15b |
|
INPUT VALUE ADDED TAX |
|
||
|
INTRA-COMMUNITY A |
|
||
|
17 |
Intra-community acquisitions of goods for which the beneficiary is liable to pay VAT (reverse charge), out of which: |
Net Amount of Purchases ES-RO, ER-RO |
Notional Amount of Purchases ES-RO, ER-RO |
|
17.1 |
Intra-community acquisitions for which the beneficiary is liable to pay VAT (reverse charge), and the supplier is registered for VAT purposes in the Member State where the supply occurred |
Net Amount of Purchases ES-RO, ER-RO |
Notional Amount of Purchases ES-RO, ER-RO |
|
18 |
Adjustments of intra-community acquisitions for which the buyer is liable to pay VAT (reverse charge) |
Editable Fields |
Editable Fields |
|
19.1 |
Intra-community acquisitions of services for which the beneficiary is liable to pay VAT (reverse charge), out of which: |
Net Amount of Purchases ESSP-RO |
Notional Amount of Purchases ESSP-RO |
|
19.1.1 |
Acquisitions of intra-community services for which the beneficiary is liable to pay VAT (reverse charge), and the supplier is registered for VAT purposes in the Member State where the supply occurred |
Net Amount of Purchases ESSP-RO |
Notional Amount of Purchases ESSP-RO |
|
20 |
Adjustments of intra-community acquisitions of services for which the beneficiary is liable to pay VAT (reverse charge) |
Editable Field |
Editable Field |
|
DOMESTIC A |
|
||
|
21 |
Acquisitions of goods and services, taxable with 19% VAT rate |
(Net Amount of Purchases S-RO, RC-RO, Deduct_S) -(Nondeductible of NonDeduct_S) |
(Net Amount of Purchases S-RO, RC-RO, Deduct_S -Net Amount of NonDeductible NonDeduct_S) +(Notional Amount of Purchases -Tax Amount of Nondeductible NonDeduct_R) |
|
22 |
Acquisitions of goods and services, taxable with 9% VAT rate |
(Net Amount of Purchases R-RO, Deduct_R) -(Net Amount of NonDeductible NonDeduct_R) |
(Tax Amount of Purchases R-RO, Deduct_R +Tax Amount of Purchase Adjustment box22b, R-RO) -(Tax Amount of NonDeductible NonDeduct_R) |
|
23 |
Acquisitions of goods taxable with 5% VAT rate |
(Tax Amount of Purchases R-RO, Deduct_R) -(Net Amount of NonDeductible NonDeduct_SR) |
(Tax Amount of Purchases SR-RO, Deduct_SR +Tax Amount of Purchase Adjustment box23b, SR-RO) -(Tax Amount of NonDeductible NonDeduct_SR) |
|
24 |
Acquisitions of goods and services VAT exempt or outside the VAT scope, out of which: |
Net Amount of Purchases EZ-RO, I-RO, Z-RO, E-RO |
|
|
24.1 |
Acquisitions of VAT exempt intra-community services |
Net Amount of Purchases EZ-RO |
|
|
25 |
TOTAL INPUT VAT (lines 17+18+19+20+21+22+23) |
|
17b +18b +19b +20b +21b +22b +23b |
|
26 |
SUB-TOTAL INPUT TAX DEDUCTIBLE ACCORDING TO ART. 145 AND ARTICLE 145^1 OR ART.147 AND 145^1 |
|
Editable Field |
|
27 |
VAT refunded to foreign customers, including the commission of the authorised bodies |
|
Editable Field |
|
28 |
Adjustments of input VAT |
Editable Field |
Editable Field |
|
29 |
Adjustments at the year end according to the pro-rate / adjustments for capital goods |
|
Editable Field |
|
30 |
TOTAL DEDUCTED TAX (lines 26+27+28+29) |
|
26 +27 +28b +29 |
|
ADJUSTMENTS ACCORDING TO ART. 147^3 OF THE FISCAL CODE |
|
||
|
31 |
Negative amount (refundable amount) of VAT in the reporting period (line 30 -line 16) |
N/A |
box30 -box16 |
|
32 |
Payable tax in the reporting period (line 16-line 30) |
N/A |
box16 -box30 |
|
33 |
Payable VAT balance from the VAT return of the previous fiscal period (line 39 of the previous fiscal period return) unpaid until the date of the submission of the VAT return |
N/A |
Editable Field |
|
34 |
Payable VAT differences according to the tax inspection decision, unpaid until the date of the VAT return submission |
N/A |
Editable Field |
|
35 |
Cumulated VAT payable (line 32 +line 33 +line 34) |
N/A |
box32 +box33 +box34 |
|
36 |
Negative VAT balance reported from the previous period for which refund was not claimed (line 40 of the previous fiscal period return) |
N/A |
Editable Field |
|
37 |
Negative VAT differences according to the tax inspection decision issued until the date of the VAT return submission |
N/A |
Editable Field |
|
38 |
Negative cumulated VAT amount (line 31 +line 36 +line 37) |
N/A |
box31 +box36 +box37 |
|
39 |
Payable VAT balance at the end of the reporting period (line 35 -line 38) |
N/A |
box35 -box38 |
|
40 |
Negative VAT balance at the end of the reporting period (line 38 -line 35) |
N/A |
box38 -box35 |