TAX ALERT

Document no 17 July 2016

Bilingual newsletter Romanian and English

NOI NORME PRIVIND DEDUCERILE PENTRU CHELTUIELILE DE

CERCETARE-DEZVOLTARE
n Monitorul Oficial al Romniei nr. 526 din data de 13.07.2016 au fost publicate
Ordinul Ministerului Finanelor Publice nr. 1.056/2016 i Ordinul Ministerului Educaiei
Naionale i Cercetrii tiinifice nr. 4.435/2016 pentru aprobarea Normelor privind
deducerile pentru cheltuielile de cercetare-dezvoltare la calculul rezultatului fiscal
(denumite n continuare Ordinul, respectiv Normele).
Una din cele mai importante modificri aduse de noile Norme, adaug faptul c valorificarea rezultatelor
cercetrii poate fi realizat inclusiv prin utilizarea acestor rezultate n prestarea de servicii sau executarea de
lucrri.
n situaia n care o parte dintre activitile de cercetare-dezvoltare desfurate de un contribuabil sunt efectuate de
un ter, la comanda contribuabilului, deducerea fiscal poate fi acordat terului, dac sunt ndeplinite anumite
condiii.

Sunt aduse clarificri cu privire la activitile de cercetare-dezvoltare eligibile pentru acordarea deducerii
suplimentare la calculul rezultatului fiscal. Printre acestea, sunt considerate cheltuieli eligibile ce pot fi luate n
calcul la acordarea deducerii suplimentare la calculul rezultatului fiscal, cheltuielile de exploatare cu procese
sau servicii utilizate n activiti de cercetare-dezvoltare.
n acelai timp, se aduc clarificri cu privire la activitile de cercetare operaional (e.g. studii de management, de
eficien) ce sunt ntreprinse nainte de nceperea unei activiti de cercetare-dezvoltare, respectiv acestea nu
sunt considerate activiti de cercetare-dezvoltare.
n plus, coninutul Normelor este actualizat n conformitate cu prevederile Codului Fiscal aplicabil de la 01.01.2016.
La data intrrii n vigoare a Ordinului menionat, se abrog Ordinul ministrului finanelor publice i al
ministrului educaiei, cercetrii, tineretului i sportului nr. 2.086/4.504/2010 pentru aprobarea Normelor privind
deducerile pentru cheltuielile de cercetare-dezvoltare la calculul rezultatului fiscal.
Alte modificri/reglementri
Pe site-ul Ministerului Finanelor Publice a fost publicat un nou Ghid pentru aplicarea unitar a prevederilor
fiscale
referitoare
la
operaiunile
specifice
derulate
de
productorii
agricoli
i
Circulara nr. 692262/2016 pentru aplicarea unitar a prevederilor Codului fiscal i a Normelor metodologice de
aplicare a acestuia, privind regimul TVA aplicabil studiilor clinice.
n Monitorul Oficial al Romniei nr. 529/14.07.2016, a fost publicat Ordinul nr. 1.058/2016, printre modificrile
relevante distingndu-se anumite clarificri suplimentare cu privire la scutirile de TVA aplicabile pentru activitile
economice desfurate n legtur cu navele atribuite navigaiei n largul mrii. n acest sens, se aduc
modificri Ordinului nr. 103/2016.

NEW NORMS REGARDING THE DEDUCTIONS FOR RESEARCH AND

DEVELOPMENT ACTIVITIES
In the Official Gazette of Romania no. 526, dated 13.07.2016, have been published
the Order of the Ministry of Public Finance no. 1.056/2016 and the Order of
the Ministry of National Education and Scientific Research no. 4.435/2016 approving
the Norms regarding the deductions of the research and development expenses at
the computation of the tax result (hereinafter referred to as "the Order" and "the
Norms").
One of the most important amendments brought by the new Norms adds that the exploitation of the research
results can also be performed by using these results in the provision of services or performance of work.
In the case when a part of the research and development activities performed by a taxpayer are carried out by a
third party, ordered by the taxpayer, the tax deduction can be granted to the third party if certain conditions are
met.
Clarifications are brought with respect to the research and development activities that are eligible for
additional deduction at the computation of the tax result. Among them, operating expenses with processes or
services used in research and development activities are considered eligible expenses that can be taken into
account in granting additional deduction at the computation of the tax result.

Moreover, clarifications are brought with respect to the operational research activities (e.g. management and
efficiency studies) which are undertaken before the start of the research and development activities, i.e. they
are not considered research and development activities.
Furthermore, the content of the Norms is updated in accordance with the provisions of the Tax Code applicable
from 01.01.2016.
On the effective date of the above mentioned Order, the Order of the Minister of Public Finance and the Minister of
Education, Research, Youth and Sports no. 2.086/4.504/2010 approving the Norms on deductions for research and
development expenses at the computation of the tax result is repealed.
Other changes/regulations
On the website of the Ministry of Public Finance was published a new Guide for the unitary application of tax
provisions relating to specific operations performed by farmers and Circular no. 692262/2016 for the unitary
application of the provisions of the Tax Code and its Methodological Norms on the VAT scheme applicable to
clinical trials.
In the Official Gazette of Romania no. 529/14.07.2016 was published the Order no. 1.058/2016. Among the
several relevant changes, there are additional clarifications on the VAT exemptions applicable to economic
activities carried out in connection with the ships assigned to navigation on the high seas. In this respect,
amendments are brought to the Order no. 103/2016.

Tax Alert contains a selection of the latest major issues occurred in the Romanian legislative framework, is
intended only to provide information and, hence, shall not be deemed to provide professional advice or
consultancy. Therefore, we assume no responsibility in this respect.
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Mazars Romania

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Ioana BOTEZ
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Tax Advisory

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