Tax Flash No. 17/2013

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Order 877/2013 for the approval of the Registration procedure applicable to non-resident entities having one or several permanent establishments in Romania and the template and the content of Form 013 “Tax Registration statement/ Supplementary statement for non-resident entities having one or several permanent establishments in Romania” was published in Official Gazette 439/2013

  • For tax registration purposes, non-resident taxpayers having one or several permanent establishments in Romania are liable to submit to the competent tax authorities Form 013 “Tax Registration statement/Supplementary statement for non-resident entities having one or several permanent establishments in Romania” and the documentation supporting the information provided therein. The template of the form is provided by the Order.
  • The Order also provides for transitory measures applicable to non-resident taxpayers having one or several permanent establishments in Romania registered for tax purposes as of 30 June 2013.

Order 878/2013 amending and completing Order 1950/2012 approving the template and content of the tax returns used for the declaration of taxes and duties subject to self-assessment or withholding regime, was published in Official Gazette 432/2013

  • The main amendments brought to Form 101 “Statement regarding the profits tax” and the related filling-in instructions refer to the declaration of the profits tax liability due by non-resident entities performing activities in Romania through several permanent establishments.

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