According to the Order of the Minister of Public Finance no. 74/2012 for the regulation of some aspects regarding the fiscal residence in Romania of natural persons, published in the Official Gazette of Romania, Part I, no. 73 / 30.01.2012 the following are taken into account for the establishment of the fiscal residence in Romania:
domicile in Romania;
the permanent home in Romania of the natural person, a home that can be owned or rented, but which always remains at the disposal of him and his family;
the center of vital interests located in Romania;
the natural person is present in Romania for a period or more periods exceeding a total of 183 days, during any interval of 12 consecutive months, which ends in the calendar year concerned.
Obligation to establish the fiscal residence
The non-resident natural person must register with the competent tax authority the form “Questionnaire for establishing the fiscal residence of the natural person upon arrival in Romania”, within 30 days from the fulfillment of the term of 183 days of presence in Romania.
The non-resident natural person will attach to the form mentioned above:
a copy of the valid passport, and the citizens of the European Union will attach a copy of the valid passport or national identity document;
the tax residence certificate issued by the competent authority of the foreign state with which Romania has concluded a double taxation agreement or another document issued by an authority other than the tax one, which has responsibilities in the field of tax residence certification according to its domestic legislation state, in original or in legalized copy, accompanied by an authorized translation into Romanian, certificate / document that is valid for the year / years for which it is issued;
documents attesting the existence of a dwelling in Romania of the natural person, a dwelling that can be owned or rented, but which remains available at any time for this person and / or his family.
Tipuri de traducere
The competent tax authority will analyze the fulfillment of the residence conditions depending on the concrete situation of the natural person, taking into account the provisions of the double taxation agreement or the provisions of the Fiscal Code, as the case may be, as well as the submitted documentation. of the other state according to the convention for the avoidance of double taxation or will be a natural person resident tax in Romania. Within 30 days from the submission of the form, the tax authority will notify the natural person if he has a full tax obligation in Romania or will be imposed only for the income obtained from Romania. In the case of the full tax liability, the resident individual is subject to income tax for income obtained from any source, both in Romania and outside Romania.
In the event that, based on the documentation submitted by the natural person for establishing the tax residence in Romania, changes occur compared to the data entered in the notification issued by the authority, it will make a new notification and cancel the previous one, to correct the tax obligation it belongs to the respective individual in Romania, based on the new information.
Establishing the fiscal residence at the moment of leaving Romania
In order to be removed / maintained from / registered by the fiscal authority, the natural person resident in Romania and the non-resident person have the obligation to register, 30 days before leaving Romania, the form “Questionnaire for establishing the fiscal residence of the natural person on leaving Romania ”To the competent fiscal authority where he registered the form“ Questionnaire for establishing the fiscal residence of the natural person upon arrival in Romania ”, if the person in question did not inform about the change of domicile / permanent residence.
The fiscal authority analyzes the fulfillment of the residence conditions depending on the concrete situation of the natural person, taking into account the provisions of the double taxation agreement or the provisions of the Fiscal Code, as the case may be, as well as the presented documentation, any other documents that may determine the person’s residence. as well as the tax residence certificate issued by the foreign tax authority or another document issued by an authority other than the tax authority, which has responsibilities in the field of tax residence certification and determines whether the tax resident resident in Romania retains residence in our country the convention for avoiding double taxation, respectively the Fiscal Code, or is a natural person not resident in Romania.
Within 15 days from the submission of the form, the fiscal authority will notify the natural person if he / she still has a full fiscal obligation in Romania or will be removed / maintained from / in the fiscal records. In the case of the full tax liability, the resident natural person is still subject to income tax for income obtained from any source, both in Romania and outside Romania.
If, following the registration of the form, the Romanian resident natural person, domiciled in Romania, proves the change of residence in a state with which Romania has concluded a double taxation agreement, it will attach to the above mentioned form the tax residency certificate issued by the competent authority. the state that considers him a fiscal resident or another document issued by an authority other than the fiscal one, which has attributions in the field of certification of fiscal residence, in order to apply the provisions of the convention. The Romanian resident natural person, domiciled in Romania, will continue to be considered resident in Romania, having a full tax obligation until the end of the calendar year in which he proved the change of tax residence in another state with which Romania has concluded a double taxation agreement .
The Romanian resident natural person, domiciled in Romania, who leaves for a state with which Romania has not concluded a double taxation agreement, fills in the form “Questionnaire for establishing the fiscal residence of the natural person upon leaving Romania” and is still obliged to pay the income tax obtained from any source, both in Romania and outside Romania, for the calendar year in which the individual leaves our country, as well as in the next 3 calendar years.
The non-resident natural person who had the obligation to fill in the form “Questionnaire for establishing the fiscal residence of the natural person upon arrival in Romania” and obtained the tax residence in Romania during his stay in Romania will fill in the form “Questionnaire for establishing the fiscal residence of to the natural person on leaving Romania ”and will no longer prove the change of fiscal residence in another state. She will be considered a fiscal resident in Romania until the end of the calendar year in which the change occurred as a result of which the natural person leaves Romania having for this year also a full fiscal obligation in Romania.
Non-resident natural person who during his stay in Romania proved his residence in a state with which Romania has concluded a double taxation agreement and which had the obligation to fill in the form “Questionnaire for establishing the fiscal residence of the natural person upon arrival in Romania”will complete, upon leaving the territory of Romania, “Questionnaire for establishing the fiscal residence of the natural person upon leaving Romania”.
“Questionnaire for establishing the fiscal residence of the natural person upon arrival in Romania“. It is completed by individuals who arrive in Romania and have a stay in the Romanian state for a period or more periods exceeding a total of 183 days, during any interval of 12 consecutive months, which ends in the calendar year concerned. Foreign nationals with diplomatic or consular status in Romania, foreign nationals who are officials or employees of an international and intergovernmental body registered in Romania, foreign nationals who are civil servants or employees of a foreign state in Romania, members of their families, have no obligation to complete the form. in compliance with the general rules of international law or the provisions of the special agreements to which Romania is a party.
• Questionnaire for establishing the fiscal residence of the natural person upon leaving Romania ”. It is completed by the natural persons resident in Romania, as well as the non-resident natural persons who had the obligation to fill in the form provided above, who leave our country and who will have a stay abroad of more than 183 days in a calendar year. Romanian citizens working abroad as Romanian officials or employees in a foreign state do not have the obligation to complete this form.
„Notification regarding the fulfillment of the conditions of fiscal residence according to the provisions of art. 7 and 40 para. (2) – (6) of Law no. 571/2003 on the Fiscal Code, with subsequent amendments and completions, or of the Convention for the avoidance of double taxation, concluded between Romania and…, by natural persons arriving in Romania and having a stay of more than 183 days ”.
„Notification regarding the fulfillment of the conditions of fiscal residence according to the provisions of art. 7 and 40 para. (2) – (7) of Law no. 571/2003 on the Fiscal Code, with subsequent amendments and completions, or of the Convention for the avoidance of double taxation, concluded between Romania and…, by natural persons leaving Romania and having a stay abroad of more than 183 days ” .
Application for the issuance of the tax residence certificate regarding the application of the Convention / Agreement for the avoidance of double taxation between Romania and… for Romanian legal entities (OMFP 724/2011) Application for the issuance of the tax residence certificate in order to apply the Convention / Agreement for the avoidance of double taxation between Romania and… for Romanian legal persons. It is used at the request of the fiscal residence certificate regarding the application of the convention / agreement to avoid double taxation for Romanian legal entities. It is drawn up in a copy of the applicant resident legal entity.
Application for the issuance of the fiscal residence certificate regarding the application of the Convention / Agreement for the avoidance of double taxation between Romania and… for natural persons resident in Romania (OMFP 724/2011) Application for the issuance of the tax residence certificate in order to apply the Convention / Agreement for the avoidance of double taxation between Romania and… for individuals resident in Romania. The application is submitted to the competent fiscal body in whose records the taxpayer is registered, according to the law.
Application for the issuance of the tax residence certificate regarding the application of the Convention / Agreement for the avoidance of double taxation between Romania and… for natural persons resident in Romania who are self-employed (OMFP 724/2011) Application for the issuance of the tax residence certificate in order to apply the Convention / Agreement for the avoidance of double taxation between Romania an for individuals resident in Romania. The application is submitted to the competent fiscal body in whose territorial area is the fiscal domicile of the natural person who carries out independent activity.
Application for the issuance of the tax residence certificate regarding the application of the Convention / Agreement for the avoidance of double taxation between Romania and… for persons resident in Romania (OMFP 724/2011) Application for the issuance of the tax residence certificate in order to apply the Convention / Agreement for the avoidance of double taxation between Romania and… for persons resident in Romania. Each taxpayer, partner of the association without legal personality, will request the fiscal body in whose records it is registered, the issuance of the fiscal residence certificate.
Application for the issuance of the certificate regarding the attestation of the tax paid in Romania by foreign legal persons (OMFP 724/2011) Application for the issuance of the certificate attesting the tax paid in Romania by foreign legal persons. In order to issue the certificate, copies of the documents proving the income and payment of the tax due by the foreign legal entity, requested by the tax authorities (for example: invoices, contracts, foreign exchange payment orders, payment of taxes and other documents that may be useful to the tax authority for attesting the tax paid in Romania by foreign legal entities), and in case the provisions of the double taxation agreement have been applied, a copy of the tax residence certificate shall be attached. foreign legal entity, translated and legalized by the authorized body in Romania. If the application is submitted by the income payer, Romanian legal entity, the power of attorney given to it by the foreign legal entity will be attached.
Application for the issuance of the certificate attesting the tax paid in Romania by non-resident individuals (OMFP 724/2011) Application for the issuance of the certificate attesting the tax paid in Romania by non-resident individuals The application is submitted to the fiscal body in which the taxpayer records is registered or at the fiscal body where the income payer is registered in the case of taxes withheld at source, respectively at the fiscal body in whose territorial area the permanent headquarters is located, as the case may be. Copies of the documents proving the income and payment of the tax due by the non-resident individual are attached (for example: invoices, contracts, external foreign exchange payment orders, tax payment orders, payment statements and other documents that may be useful to the fiscal body for attesting the tax paid in Romania by non-resident individuals), and in case the provisions of the double taxation agreement have been applied, a copy of the fiscal residence certificate of the non-resident natural person will be attached, translated and legalized by the body authorized in Romania. If the application is submitted by the income payer, Romanian legal person, the power of attorney given to it by the non-resident natural person will be attached.
The forms, accompanied by documentation, can be submitted in paper format directly to the registry of the fiscal unit competent for the administration of the taxpayer or can be sent through the post office, by registered letter, with acknowledgment of receipt.