Change of fiscal domicile

Statements to be submitted by the company when modifying the fiscal domicile

We draw Your attention to the statements which must be submitted by a company to the National Agency for Fiscal Administration (ANAF) on the occasion of changing the fiscal domicile (registered at the Trade Register).

We will inform you in the following about the forms 050 or 080 and also about other documents which are necessary in case of changing the fiscal domicile.

Obligations to be fulfilled in case of changing the fiscal domicile

The change of the fiscal domicile is made by means of,  Form 050 – Application for registration of the tax domicile of the taxpayer” or, Form 080 – Declaration of modification of the fiscal domicile” which must be completed by the associations and other entities without legal personality.

The application will be accompanied by copies of the registration documents with the mention of the address where the taxpayer wishes to establish his new fiscal domicile:

– Certificate of mentions registration at the Trade Register (O.R.C.)

– Certifying certificate O.R.C.,

– Resolution O.R.C.);

– The new unique tax registration code issued by ORC;

– Proof of ownership of the space;

– Other documents requested by the competent fiscal authority for the correct determination of the tax situation of the taxpayer.

In case that the taxpayer changes his previously declared fiscal domicile, Form 050 is submitted to the fiscal authority in whose territorial area, the new fiscal domicile is located.

Based on the application –for registration of the fiscal domicile, the competent fiscal authority issues the fiscal registration certificate within 15 days from the date of submission of the application.

It should be mentioned that the tax domicile of the taxpayers is, according to the law, their headquarters or the place where the main activity of the society is actually carried out.

The declaration is made in two copies and submitted within 30 days from the modification of the fiscal domicile.

Updating the data at the National Tax Authorities (ANAF) does not affect the digital certificate for the electronic signature of the declarations. It would change at most the registration code for VAT purposes and the issuing of a new code, on the new address following a request submitted specifically for this purpose.

There must be taken into account that, the change of the fiscal domicile also implies the submission of the Declaration 050 to the National Tax Authorities (ANAF) with copies of the certificate of mentions to the National Trade Register Office (ONRC), copies of space documents and the acquisition of a new unique control register on the new address, with the addition of the exchange of VAT code, when necessary