On April 26, the National Agency for Fiscal Administration (ANAF) updated the electronic declarations section with the following types of forms, specific to transactions with non-residents:
- Z01 – Application for the issuance of the fiscal residence certificate for legal entities resident in Romania, according to Order 499 / 15.04.2021;
- Z03 – plication for the issuance of the fiscal residence certificate for natural persons resident in Romania, according to Order 499 / 15.04.2021;
- Z05 – Application for the issuance of the fiscal residence certificate for natural persons resident in Romania who carry out independent activity, according to Order 499 / 15.04.2021 – published on 26.04.2021;
- Z07 – Application for the issuance of the fiscal residence certificate for person resident in Romania, according to Order 499 / 15.04.2021;
- Z09 – Application for the issuance of the certificate regarding the attestation of the tax paid in Romania by foreign legal entities, according to Order 499 / 15.04.2021;
- Z11 – Application for the issuance of the certificate regarding the attestation of the tax paid in Romania by non-resident individuals, according to Order 499 / 15.04.2021;
- Z13 – Application regarding the issuance of the certificate regarding the attestation of the activity in Romania by the permanent headquarters of a foreign legal entity, according to Order 499 / 15.04.2021.
We remind you that the MF Order no. 499/2021 waived the transmission of applications for the issuance of residence certificates and those for the issuance of certificates attesting the tax paid in Romania by non-residents through the “Virtual Private Space”.Therefore, computer applications were created by the National Financial Information Center.
Also, the new normative act envisages completing the legal framework with the provision according to which the competent Romanian central fiscal body can certify the incomes obtained from Romania by the persons residing on the models of fiscal residence certificates elaborated by the competent fiscal authorities of the states with which Romania has agreements / double taxation agreements. In addition, by Order no. 499/2021, the name of the General Directorate of fiscal legislation and customs and accounting regulations was updated, which leads to the fulfillment of the provisions of the order regarding the modification and completion of OMFP no. 583/2016.