For a secondary office in Romania, the ANAF declaration obligations depend on the number of employees.
The first step, regardless of headcount, is to register the secondary office with the National Trade Register Office (ONRC).
Secondary office with fewer than 5 employees
If the office has fewer than 5 employees (or none), it must be declared to ANAF, but no separate tax ID is assigned for salary taxes.
- Declaration: Form 061 – “Declaration regarding secondary offices”.
This is included in Form 700 – “Declaration for registration/modification in the fiscal records via electronic means, as well as deregistration”, section G.
Submitted online: Link D700 - Where: At the tax authority of the parent company’s fiscal domicile.
- Deadline: 30 days from establishment or ONRC registration.
- Supporting documents:
- Copy of parent company’s tax registration certificate.
- Copies of supporting documents (ONRC certificate, lease, etc.).
- Statement on own responsibility that the office has fewer than 5 employees.
Secondary office with at least 5 employees
If the office has at least 5 employees, it must be registered separately for tax purposes, receiving a distinct tax ID (CIF) for salary taxes.
- Declaration: Form 060 – “Fiscal registration/mention/deregistration declaration for secondary offices”.
Submitted online or at the counter: Link D060 - Where: At the tax authority of the secondary office’s location.
- Deadline: 30 days from establishment or from hiring the fifth employee.
- Supporting documents:
- Copy of parent company’s tax certificate.
- Copies of supporting documents (ONRC certificate, lease).
- Statement on own responsibility with the date of hiring the 5th employee.
Important: Once the secondary office has its own CIF, salary taxes and social contributions for its employees are reported separately in Form 112 under the secondary office’s CIF.
Changes and deregistration
- Changes: Any change in previously declared data (headcount category, address, etc.) must be declared again via the relevant form (061 or 060) as a mention declaration.
- Deregistration: The closure of the office must also be declared via the relevant form, as a deregistration declaration, with supporting documents.