ANAF announces on Tuesday that the deadline for taxpayers to submit certain tax declarations is December 20, 2024. These are:
- Form 700: “Declaration for the registration/modification in electronic format of subsequent mentions in the tax registration, as well as for the cancellation of the tax registration,”
- Form 070: “Tax registration/mention declaration/cancellation declaration for individuals carrying out independent economic activities or practicing liberal professions,”
- Form 010: “Tax registration/mention declaration/cancellation declaration for legal entities, associations, and other entities without legal personality,”
- Form 016: “Tax registration/mention declaration/cancellation declaration for foreign legal entities with the place of effective management in Romania,”
- Form 040: “Tax registration/mention declaration/cancellation declaration for public institutions,”
- Form 020: “Tax registration/mention declaration for Romanian and foreign individuals holding a personal identification number,”
- Declaration regarding salaries and salary-equivalent income from abroad obtained by individuals who carry out activities in Romania – Form 224,
- Declaration regarding social contributions, income tax obligations, and the nominal record of insured persons – Form 112, for November 2024,
- Declaration regarding obligations to the state budget – Form 100.
Additionally, the following must also be submitted:
- Declaration regarding the value-added tax (VAT) collected, owed by taxable persons whose VAT registration code has been canceled according to Article 316 of Law no. 227/2015 regarding the Tax Code – Form 311,
- Special VAT return for November 2024 – Form 301,
- VAT return – Form 300,
- Declaration regarding the amounts resulting from the adjustment/correction of adjustments/regularization of VAT – Form 307.
Source: ANAF