The registering of the contracts with non-resident suppliers

The Official Gazette no 858/2007 published details regarding the procedure of registering of the contracts between Romanian legal entities and foreign legal entities or non resident persons.

This normative document repealed the stipulations of ANAF Disposition no 1.145/2007 emitted in October 2007 and substantially modified the registration procedure of the contracts concluded with non-resident suppliers.

Thus, its important modifications are:

The Official Gazette no 858/2007 published details regarding the procedure of registering of the contracts between Romanian legal entities and foreign legal entities or non resident persons.

This normative document repealed the stipulations of ANAF Disposition no 1.145/2007 emitted in October 2007 and substantially modified the registration procedure of the contracts concluded with non-resident suppliers.

Thus, its important modifications are:

• The sphere/scale of the services was considerably restricted; there will be registered only the contracts signed with foreign legal entities or non-resident persons that perform services on the territory of Romania as it follows: services regarding civil engineering, fitting, supervision activities, consultancy activities, technical assistance and any other activities that may constitute permanent residence in Romania.
• Therefore, the contracts that reveal activities performed outside Romania do not make reference to this registration.
• The term of deposition of the Registering Declaration extends from 15 to 30 days from the conclusion of the contracts.
• The unfolding contracts at the date when this Disposition became effective (13th of December 2007) will be registered in a 30 days term from the effectiveness date of this order – until 12th of January 2008 (including);
• There is an explicit mention upon the quantum of the fine: thus, the non-fulfillment of the duty to register the contracts is sanctioned with a fine from 1000 to 5000 lei