Order no. 2213/2025, published in Official Gazette no. 860/19.09.2025, establishes the procedure for filing tax returns electronically.
The registration of electronic signatures as users of the “Online Tax Filing” service is done by submitting Form 150 “Application for the use of a qualified certificate.” The main novelty is that the application can now be submitted electronically, accompanied, if necessary, by the authorization document or proof of representation.
The Order approves the following forms:
- 150 – Application for the use of a qualified certificate;
- 151 – Application for revoking the right to use the “Online Tax Filing” service.
Tax returns must be signed with a qualified electronic signature in line with Law no. 214/2024 and EU Regulation 910/2014. The application, signed electronically by the taxpayer, legal representative, or proxy, is verified by the competent tax authority. If errors are found, the request is rejected, but a new application may be submitted.
The revocation of the right to use the service is made through Form 151, submitted electronically or at the tax authority’s office. Approvals or rejections are communicated by e-mail to the address specified in the application.