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Romania

16 September 2013

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Procedures for non-resident taxpayers carrying on activity in Romania through permanent establishments – approved

On 18 July 2013, Official Gazette No. 439 published Order No. 877 approving the registration and filing procedure for non-resident taxpayers carrying on activity in Romania through one or several permanent establishments.

The Order includes details on:

-   the procedure for the fiscal registration of non-resident taxpayers carrying on activity in Romania through one or several permanent establishments;
-   the procedure for the selection of the permanent establishment which is liable for the corporate income tax declaration and payment obligations for the activity of all the permanent establishments of the non-resident taxpayer;
-   the procedure for the filing of declarations of permanent establishments of non-resident taxpayers carrying on activity in Romania; and
-   transitional measures.

The Order was approved in the context of Ordinance No. 8/2013, which introduced, with effect from 1 July 2013, the obligation for non-resident taxpayers that carry on activity in Romania through several permanent establishments to appoint one of the permanent establishments as liable for the corporate income tax declaration and payment obligations for the activity of all the permanent establishments

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