Tax residence of natural Persons

The Order concerning the tax residence of natural Persons was published in the State Gazette, by this simplifying all procedures regarding the duty of Romanian citizens abroad to pay contributions and taxes to the Romanian state.

The document is highly important from the perspective of natural persons, for Romanian citizens that travel abroad and live there or for foreign citizens that live in Romania for a longer period of time. They have to establish their tax residence in a certain state and that particular state is entitled to claim for tax payment.

  • According to art.59 of the Fiscal Code, Romanian Citizens leaving Romania for more than 183 days, are responsible for informing ANAF at least 30 days before leaving in order to establish the tax residence. The same responsibility is carried by foreign natural persons planning to stay in Romanian more than 183 days.

In general, once the natural person establishes her residence in a certain state, that particular state is entitled to establish the taxation of the natural person without this tax residence affecting the citizenship or the right to vote for the state granting citizenship.

In essence, the following forms are approved by the Order of the Ministry of Finance:

  • “Questionnaire for establishing the tax residence of the natural person when arriving in Romania”
  • “Questionnaire for establishing the tax residence of the natural person when leaving Romania”
  • Notification regarding the fulfillment of the residence terms and conditions according to the provisions of art 7 and art.59 of the Fiscal Code or the Convention on the avoidance of double taxation, which was concluded between Romania and………, from the natural person arriving in Romania and planning to stay more than 183 days
  • Notification regarding the fulfillment of the residence terms and conditions according to the provisions of art 7 and art.59 of the Fiscal Code or the Convention on the avoidance of double taxation, which was concluded between Romania and………, from the natural person leaving Romania for more than 183 days

Natural persons changing their tax residence will first send the filled-in forms to the tax authority. The sending will take place by submitting two original forms, either directly, through the natural person in concern or through an empowered person or per post with acknowledgement of receipt.

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