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deElena Ciuma October 21, 2021

ANAF will remove 11 tax declarations

According to an order draft, ANAF will eliminate 11 tax declarations.

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To modify fiscal registration forms 010, 013, 015, 016, 020, 030, 040, 060, 070 and 700, as well as the instructions for completing them to include tax returns in their contents, which will be eliminated, namely:

  • Form 012, entitled ‘notification of change of annual/quarterly corporate tax declaration and payment system’, the headings of which will be taken into account in form 010, form 013, form 016, form 040 and form 700;
  • Form 014, entitled ‘change in fiscal year notification’, the headings of which will be taken into forms 010, 013, 016, and form 700;
  • Form 050, referred to as ‘application for registration/modification of a taxpayer’s tax residence’, the headings of which will be taken into forms 010, 013, 016, 020, 040, 070 and 700;
  • Form 061, entitled ‘Statement of secondary establishments’, the headings of which will be taken into forms 010, 013, 016, 040, 070 and 700;
  • Form 085, entitled ‘option on application/termination of application of the provisions of Article 278(5)(h) of Law No 227/2015 on the tax Code’, the headings of which shall be taken into forms 010, 013, 016, 020, 030, 040 and in the form 700;
  • Form 087, known as ‘notification concerning the application/cessation of application of the special scheme for farmers’, the headings of which will be taken into forms 010, 016, 020, 040, 070, and in form 700;
  • Form 091, entitled “VAT registration declaration/statement of particulars of other persons purchasing intra-Community goods or for services, as well as for farmers who make intra-Community acquisitions of goods”, the headings of which will be taken into forms 010, 016, 020, 040, 070 and 700;
  • Form 092, entitled “statement of particulars concerning the change of tax period for taxable persons registered for VAT purposes who use the calendar quarter as the tax period and who make an intra-Community acquisition taxable in Romania”, the headings of which will be taken into forms 010, 013, 015, 016, 020, 30, 40, 70 and 700;
  • Form 094, entitled “turnover statement for taxable persons for whom the tax period is the calendar quarter and who have not made intra-Community acquisitions of goods in the preceding year”, the headings of which will be taken from forms 010, 013, 015, 016, 020, 030, 040, 070 and 700;
  • Form 097, entitled ‘notification concerning the application/termination of the VAT system on collection’, headings of which will be taken into forms 010, 016, 020, 040, 070 and 700; and
  • Form 099, entitled “application for registration for value added tax purposes, according to Article 316(12) of Law No 227/2015 on the tax Code, as amended and supplemented”, the headings of which will be taken into forms 010, 013, 015, 016, 020, 030, 040, 070 and 700.

A section on the tax record forms will also be introduced for data on the tax vector for other income payers, which will have to be completed for the purposes of declaring income tax and social contributions on income earned by individuals from intellectual property rights, as well as self-employed work carried out on the basis of sporting activity contracts, for which they are obliged to keep at source.

If it is adopted, it will enter into force 90 days after publication in the Official Gazette.