Applicable simplification measures ( reverse charge)
mentioned on art. 160 from Tax Code and for the following operations:
-delivery of electric power to a dealer that is a taxable person.
The taxable dealer represents a taxable person whose principal activity in respect of purchases of gas, electricity and thermal energy or refrigerant agent, it is the reselling of such products and whose own consumption of those products is negligible.
To apply the reverse charge the electricity supplier must obtain from the buyer the prove that it is a taxable dealer, namely:
- the electricity supply license, issued by the National Electric Power Regulatory Authority, attesting the quality of electricity merchant of the buyer;
- affidavit showing that its main activity, in terms of purchasing electrical power represents its resale and his own consumption of purchased electricity is negligible.
- transfer of green certificates.
According to art. 2 letter. h) of the Law. 220/2008 for the establishing of the system for producing energy from renewable sources, republished, with subsequent amendments and completions, the green certificates represents the title that certifies the production from renewable energy sources of a quantity of electrical power.
Caution! The provisions relating to the application of the reverse charge for deliveries of cereals and technical plants, for the supply of electrical power and the green certificates transfer apply until 31 December 2018 inclusive.