EY ROMANIA

  |  2018-01-16

Approving the template and the content of Form 108

Order of the President of the National Agency for Tax Administration no. 3.391/27 November 2017 for the approval of the template and the filling-in instructions of Form 108 “Return regarding the tax for representative office” published in the Official Gazette no. 966/6 December 2017.

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Form 108 is replacing the former template of the Annual return for regarding the tax for representative offices.

 

The new form will be filled-in using the assistance program, its submission being mandatory by the last day of February (inclusively) of the tax year. The new form is to be applied starting with the 2018 tax liabilities.

 

Approving the template and the content of Forms 010, 015, 016, 020, 030, 040, 050, 060, 061, 070, 700, Registration certificate for VAT purposes, Tax registration certificate

 

Order of the President of the National Agency for Tax Administration no. 3.725/19 December 2017 for the approval of the taxpayers’ tax registration forms and the types of tax liabilities that form the tax vector published in the Official Gazette no. 1027/ 27 December 2017

 

The Order approves the template and the filling-in instructions of the following forms:

Form 010 – “Tax registration statement / Statement of specifications for legal entities, associations and other entities without legal personality”
Form 015 – “Tax registration statement/ Statement of additional specifications/ Statement of de-registration for non-residents without permanent establishment in Romania”
Form 016 – “Tax registration statement/ Statement of additional specifications / De-registration statement for foreign legal entities having the place of exercise of the actual management in Romania”
Form 020 – “Tax registration statement / Statement of additional specifications for Romanian and foreign natural persons holding a personal identification number”
Form 030 – “Tax registration statement / Statement of additional specifications for natural persons not holding a personal identification number”
Form 040 – “Tax Registration Statement / Statement of additional specifications / Statement of de-registration for public institutions”
Form 050 – “Application for registration / change of the taxpayer’s domicile”
Form 060 – “Tax registration statement / Statement of additional specifications / De-registration statement for the secondary establishments”
Form 061 – “Declaration to register secondary offices”
Form 070 – “Tax Registration Statement / Statement of specifications / De-registration statement for individuals carrying out independent economic activities or liberal professions”
Form 700 – “Statement for registering/changing electronically the categories of tax obligations registered in the fiscal vector”


Registration certificate for VAT purposes


Tax registration certificate

 

The main amendments were brought to the tax registration forms and refer to the contribution sections due by employee / employer, in order to be aligned with the new provisions brought by GEO no. 79/2017. Namely, sections 4.4 – 4.9 from the old form were removed and were replaced by sections 4.4. ‘Social security contribution (due by the employee)’, 4.5. ‘Health insurance contribution (due by the employee)’ and 4.6. ‘Insurance contribution for work (due by the employer)’.

 

The amendment of the tax vector is performed, at the initiative of the relevant tax authority, by 15 January 2018.

Approving the template and the content of Form 013

 

Order of the President of the National Agency for Tax Administration no. 3.769/22 December 2017 regarding the amendment of appendix no. 2 of Order no. 3.140/2016 for the approval of the Procedure for tax registration of non-resident taxpayers that carry out activity in Romania through one or more permanent establishments, as well for the approval of the template and the filling-in instructions of Form 013 “Tax registration statement / Statement of additional specifications / De-registration statement for non-resident taxpayers who carry out activity through one or more permanent establishments” published in the Official Gazette no. 1033/28 December 2017

 

Amendments brought refer to the contribution sections due by employee / employer, in order to be aligned with the new provisions brought by GEO no. 79/2017. Namely, sections 4.4 – 4.9 from the old form were removed and were replaced by sections 4.4. ‘Social security contribution (due by the employee)’, 4.5. ‘Health insurance contribution (due by the employee)’ and 4.6. ‘Insurance contribution for work (due by the employer)’.

 

The amendment of the tax vector is performed, at the initiative of the relevant tax authority, by 15 January 2018.

 

Approving the template and the content of Forms 100 and 710

 

Order of the President of the National Agency for Tax Administration no. 3.781/22 December 2017 amending and completing Order no. 587/2016 for the approval of the template and content of Forms 100 and 710 published in the Official Gazette no. 1037/28 December 2017

 

The Order amends the nomenclature of Form 100 regarding the payment obligations towards the State Budget (i.e. five new codes regarding the income tax are introduced).

 

The Forms approved by the Order (100 and 710) are applicable starting with the 2018 tax liabilities and are to be submitted exclusively by electronic means for transmission at distance.

 

Income tax

 

Immigration in Romania

 

Government’s Decision no. 891/2017 amending Government Ordinance no. 35/2017 related to the work authorization quotas for third country citizens allowed on the Romanian labor market for year 2017

 

The work authorization quotas for the year 2017 are increased to the following figures:

permanent workers – 5000;
posted workers – 1700.

Government’s Decision no. 946/2017 related to the work authorization quotas for third country citizens allowed on the Romanian labor market for year 2018

 

The work authorizations quotas for the year 2018 are set as follows:

permanent workers – 4000;
posted workers – 1200;
inter-company posted workers – 700;
highly qualified workers – 500;
seasonal workers – 400;
trainee workers – 100;
cross-border workers – 100.

 

Government’s Emergency Ordinance no. 32/2017 modifying Law no. 186/2016 introducing certain measures for ensuring certain categories of individuals in the public pension system

 

The Government’s Emergency Ordinance no. 32/2017 extends the deadline to 31 December 2018 (previously the deadline was 31 December 2017) for individuals who have not been contributing to the Romanian public pension system for the last 5 years to retroactively contribute to the said system and to pay the related pension contribution for the pension coverage history purposes.

 

The relevant payments can be performed either in full or on a monthly basis, until 31 December 2018.

 

Orders no. 3.726/2017 and 3.780/2017 of the National Agency for Tax Administration regarding the approval of the templates and filling-in instructions for certain forms used in administration of the individual income tax and social charges

 

The mentioned Orders approve the templates and filling-in instructions for the following forms: 201, 205, 207, 220, 221, 222, 223, 224, 256, 257 and 260.

 

Draft of Government’s Emergency Ordinance for modifying Law no. 241/2005 for preventing and fighting tax evasion and for modifying other legal provisions

 

The mentioned Draft provides that failure to withhold and/or pay certain taxes and social charges can be criminally prosecuted, as tax evasion. Please refer to our Tax Alert no. 39 for additional details.

 

Order no. 4.140/2017 of the National Agency for Tax Administration regarding the approval of the templates and filling-in instructions of forms concerning the social security and health fund contributions due by certain individual taxpayers

 

The Order approves the template and filling-in instructions for forms 600 („Statement regarding the income on which social security contribution is due and regarding reaching the income level representing the minimum ceiling for being liable for health fund contribution”) and 610 („Tax decision regarding the assessment of social security contribution and health fund contribution for individuals”).

 

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