The payment order for the State Treasury has undergone changes so that a number of columns are completed differently. In the content of this article, we will present you the way in which each column must be completed, according to the new rules.

MF ORDER no. 2538/2023 for the modification and completion of the Methodological Norms regarding the use and completion of the payment order for the State Treasury (OPT) and the electronic multiple payment order (OPME), approved by Order of the Minister of Public Finance no. 246/2005 was published in Official Monitor no. 830 of 14.09.2023.

The main changes/completions to the Methodological Norms regarding the use and completion of the payment order for the State Treasury (OPT) and the electronic multiple payment order (OPME):

I. The “Beneficiary” column of the “Payment order for the State Treasury (OPT)” form is completed as follows:

For the fiscal/budgetary obligations that are paid to the component budgets of the general consolidated budget in the budgetary revenue accounts, in the single accounts or in the available accounts in which the National Agency for Fiscal Administration collects/recovers fiscal/budgetary obligations, the following shall be entered: «general consolidated budget ».

The phrase “collect/recover” means the extinguishment of fiscal/budgetary obligations through voluntary payment, compensation, enforcement and other methods expressly provided by law.

So, on the OP, under the heading “beneficiary” there is no longer a distinct mention of “state budget”, respectively “the budget of social insurance and special funds”.

For payment obligations to public institutions, respectively for payments requested by public institutions in accordance with the legal provisions in force, other than those above, enter the name of the beneficiary public institution.

II. The column “Fiscal identification code” in the “Payment order for the State Treasury (OPT)” form is completed as follows:

For the fiscal obligations provided for in point 1, the “tax identification code of the taxpayer” is entered; in the case of the tax on income from wages owed by the secondary offices, the tax identification code of the secondary office is entered.

Exception: enter the fiscal identification code of the fiscal body subordinate to the National Agency for Fiscal Administration, for the fiscal/budgetary obligations provided for in point 1, for which the account holder is this.

For payments made from accounts opened at the State Treasury for other destinations (for example: paying into the accounts of economic operators opened at the State Treasury the sums representing the value of purchased goods, services rendered or works performed to public institutions; transferring the balances of the availability accounts of economic operators into the accounts bank accounts; the transfer of amounts related to salary rights to card accounts opened at banks in the name of employees of public institutions; payments regarding the distribution of the amounts collected through the capitalization of movable and immovable assets from the foreclosure process; transfers related to state securities intended for the population within the Treasury Program etc.) registers:

1. the fiscal identification code of the beneficiary of the amount, a legal person, in the situation where the beneficiary of the amount is fiscally registered in Romania;

2. personal numerical code, in the case of payments to accounts opened at the State Treasury;

3. the fiscal identification code of the head office of the credit institution in Romania where the beneficiary of the amount has opened his account or the fiscal identification code assigned to the State Treasury (8609468), in the situation where the beneficiary of the amount is not fiscally registered in Romania;

4. the personal numerical code or the fiscal identification code of the central credit institution in Romania where the beneficiary of the amount has opened his account according to the decision of the payer, in case the payment is made from accounts opened at the State Treasury units to natural persons in bank accounts.

III. “Beneficiary IBAN Code” column

Enter the IBAN code related to the budget revenue/expenditure account or the available account, as the case may be, in which the amount is paid, opened at the State Treasury units or the IBAN code of the account of the beneficiary of the amount, opened at the credit institution.

IV. The column “Representing” from the form “Payment order for the State Treasury (OPT)” is completed as follows:

1. for the amounts representing budget revenues, enter the name of the budget obligation paid

2. for the amounts provided for in point 1, enter the “general consolidated budget”, as well as any other information that the payer considers relevant;

3. in the case of the other categories of amounts to be paid, enter the economic nature of the payment made, and in the case of payments to beneficiaries who are not tax registered in Romania, other relevant information can also be entered (for example, their tax identification code from the country in which they are registered for tax purposes).