NAFA order no. 2079/2023 regarding the amendment and completion of the Order of the President of the National Agency for Fiscal Administration no. 1.699/2021 for the approval of tax registration forms of taxpayers and the types of tax obligations that form the tax vector was published in the Official Gazette, Part I no. 27 of January 12th, 2024.

The main changes/completions of the tax registration forms:

By the Government's Emergency Ordinance no. 77/2011 regarding the establishment of contributions for the financing of some expenses in the field of health, with subsequent amendments and additions, the obligation to declare and pay contributions for the financing of some expenses in the field of health in the charge of Romanian legal persons was regulated, either as holders of the marketing authorization for medicines, or as legal representatives of the holders of marketing authorizations for medicines that were not Romanian legal persons.

By art. III point 3 of the Government Emergency Ordinance no. 88/2023 of October 20th, 2023 for the amendment and completion of Law no. 95/2006 regarding the reform in the field of health, as well as for the modification and completion of some normative acts with an impact in the field of health, it was regulated that the dismemberments without legal personality of companies with central administration or main headquarters in other members states of the European Union or in states party to the Agreement on the European Economic Area can have the quality of legal representative.

As a result, the declaration and payment obligations of the holders of the marketing authorizations for medicines who appoint a legal representative, fall either to Romanian legal persons, or to dismemberments without legal personality of companies that have their central administration or head office in other member states of the European Union or in states party to the Agreement on the European Economic Area.

Dismemberments without legal personality can be, according to art. 44 of the Companies Law no. 31/1990, republished, with subsequent amendments and additions, branches, agencies, representative offices or other secondary offices.

Since companies that have their central administration or headquarters in other member states of the European Union or in states party to the Agreement on the European Economic Area can be both non-resident taxpayers who are not present in Romania, as well as non-resident taxpayers who carry out activity in Romania through one or several permanent establishments, it is necessary to fill in the tax registration forms used by both categories of taxpayers.

According to art. 16 paragraph (5) of the Fiscal Code, taxpayers who opted, in accordance with the accounting legislation in force, for a financial year different from the calendar year can opt for the fiscal year to correspond to the financial year. Since the current wording of the section used to express the option, included in the tax registration statements, has led to erroneous interpretations by some taxpayers, we consider it necessary to reformulate it, for more clarity.

Considering the above, it is necessary to modify some tax registration forms approved by the Order of the President of the National Agency for Fiscal Administration no. 1699/2021 for the approval of tax registration forms of taxpayers and the types of tax obligations that form the tax vector, with subsequent changes as follows:

1. The form „Fiscal registration declaration/Declaration of mentions/Declaration of deletion for legal entities, associations and other entities without legal personality” (010) and the form „Fiscal registration declaration/Declaration of mentions/Declaration of deletion for foreign legal entities who have the place of exercising effective management in Romania” (016):

• the reformulation of the section used for declaring, by profit tax payers, the option for the modified fiscal year, as well as for renouncing this option.

2. The „Fiscal registration declaration/Declaration of mentions/Declaration of deletion for non-resident taxpayers carrying out activity in Romania through one or more permanent establishments” (013):

• the reformulation of the section used for the declaration, by profit tax payers, of the option for the modified fiscal year, as well as for renouncing this option,
• the addition of a new section, for the declaration or registration, as the case may be, of the representative offices of non-resident taxpayers that carry out activity in Romania through one or more permanent offices,
• completion of section F "Data on the fiscal vector for other taxes and fees due" with two new declaration obligations: tax on representation and the contribution to finance some expenses in the field of health.

3. The „Fiscal registration declaration/Declaration of mentions/Declaration of deletion for non-resident taxpayers who do not have a permanent establishment in Romania” form (015):

• completion of section E „Data on the fiscal vector for other taxes and fees due” with a new declarative obligation: the contribution to finance some expenses in the health field.

The instructions for filling in form 015 „Fiscal registration declaration/Declaration of mentions/Declaration of deletion for non-resident taxpayers who do not have a permanent establishment in Romania„ are modified and completed as follows: The declaration is submitted in paper format, at the competent fiscal body's registry or by mail by registered letter, at the deadlines established by the legislation in force.

4. The form „Declaration for the registration/modification in an electronic environment of the entries subsequent to the fiscal registration, as well as for the cancellation of the fiscal registration” (700), since this form is used for the declaration of the entries subsequent to the fiscal registration, by all categories of taxpayers, it is necessary:

• the addition of a new section, for the declaration of representative offices by non-resident taxpayers who carry out activity in Romania through one or more permanent offices,
• the reformulation of the section used for the declaration, by profit tax payers, of the option for the modified fiscal year, as well as for renouncing this option,
• completion of section F „Data on the fiscal vector for other taxes and fees due" of chapter V "Data on completed sections” with a new declaration obligation, tax on representation.

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