The residence certificate and the avoidance of double taxation

In the Official Monitor no. 302 of April 10, 2020, the ORDER OF THE MINISTRY OF PUBLIC FINANCE (MFP) no.1830 of April 6, 2020 was published regarding the modification of the Order of the Minister of Public Finance no.583 / 2016 for approving the form provided by art. 230 and 232 of Law no.227 / 2015 on the Fiscal Code, with subsequent amendments and completions.

The Order of the minister of public finances no.583 / 2016 for approving the form provided by art. 230 and 232 of Law no. 227/2015 regarding the Fiscal Code, with subsequent amendments and completions, published in the Official Gazette of Romania, Part I, no. 355 of May 10, 2016, is amended as follows:

The forms of certificates of fiscal residence for legal and natural persons, resident in Romania, and of certificates regarding the certification of the tax paid in Romania by non-resident persons, other than those provided in art. 1, elaborated on the models of the competent fiscal bodies of the states with which Romania has concluded conventions / agreements to avoid double taxation and the requests for issuing these documents are submitted by the applicants to the registry of the competent fiscal authority or sent by post, with confirmation by reception or by electronic means of remote transmission.

The forms of the certificates and the related applications provided in par. (1) for which electronic means of remote transmission are used, they are submitted through the «Contact Form» within the «Virtual Private Area» by the applicants in the formats «PDF», “JPEG” or «TIFF» or in an archive zip that can not exceed 5 MB.

The forms of the certificates provided for in paragraph (1) are completed in Romanian and / or English languages and are issued / communicated by the competent fiscal body, according to the law, being signed by the head of the fiscal unit, according to the competences or with the extended electronic signature, based on a qualified certificate, as the case may be.

The certificates provided in art.1 letter b), d), f), h), j), l) and n) and those provided at art. 5 communicated by the competent fiscal body, signed with the extended electronic signature, based on a qualified digital certificate, through the «Virtual Private Space», can be verified by third parties on the website of the National Fiscal Administration Agency, in the section «Online Services» , the service «Checking electronic documents issued in« Virtual Private Space », based on the registration number of the document and the tax identification code of the person, being available in this section for one year from the date of issuance.