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14
13 December 2012 ROMANIA
Registration of the services agreements concluded with nonresidents
REFERENCES: ORDER NAFA NO. 1400/2012
It was published in the Romanian Official Gazette no. 695/10.10.2012 the Order of National Agency of Fiscal Administration no. 1400 on the registration procedure of the agreements/ documents concluded with non-resident legal entities/individuals. This Order revokes the Order 2310/2007 that regulated this procedure; this Order was subject of our Newsletter no. 18/19.12.2007.
Boscolo & Partners Consulting SRL, Str. Popa Petre nr. 5, etaj.4, sector 2, Bucuresti Tel: +40 (0)31 228 5115 Fax: +40 (0)31 228 5120 www.boscoloromania.ro
The registration of the services agreements and of the supporting documents is made by the Romanian beneficiary by submitting the Registration statement with the competent fiscal authorities within 30 days from the agreement conclusion. The Registration statement shall not be accompanied by the supporting documents of the registered data. The changes occurred to the initially reported data shall be communicated within 30 days by submitting a revised statement. Failure to register the agreements/supporting documents in legal term will trigger a penalty between 1.000 and 5.000 RON.
PENALTIES
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Boscolo & Partners Consulting SRL, Str. Popa Petre, nr. 5, etaj.4, sector 2, Bucuresti Tel: +40 (0)31 228 5115 Fax: +40 (0)31 228 5120 www.boscoloromania.ro