Sunday, December 2, 2018

Monthly calendar of tax liabilities

December 2018

Did you know that: The individuals that arrived in Romania must submit the "Questionnaire for establishing the fiscal residence of the individuals at the arrival in Romania"...

For more details please find the below:

During the month, do not forget to:

Individuals that arrived in Romania and that are present in Romania a period or several periods that exceed 183 days, in any 12 consecutive months, that end in the calendar year concerned, must submit the "Questionnaire for establishing the fiscal residence of the individuals at the arrival in Romania" within 30 days from fulfilling the period of the 183-day presence in Romania.

Individuals Romanian residents and non-residents that leave Romania for a period or several periods of presence abroad that exceed 183 days, in any 12 consecutive months must submit the form "Questionnaire for establishing the tax residence of an individual when leaving Romania" within 30 days before leaving Romania.

The following statements must be submitted within 30 days from the date of founding/ date of issuing the legal act of functioning/ date of start of activity/ date of obtaining the first income/ the date of becoming an employer, as the case may be, or 15 days from the date of subsequent changes of the data initially declared:

  • 010 Tax registration statement/ Statement of specification/ Tax Deregistration Statement for legal entities, associations and other entities without legal personality, or 700 Statement for registering / changing the declarative fiscal obligations, as the case may be.
  • 020 Tax registration statement/ Statement of specification for Romanian and foreign individuals who have a personal numerical code, or 700 Statement for registering / changing the declarative fiscal obligations, as the case may be.
  • 070 Tax registration statement/ Statement of specification/ Tax Deregistration Statement for individuals carrying out economic activities or having liberal professions, or 700 Statement for registering / changing the declarative fiscal obligations, as the case may be.

The informative statement on the start/ end of activity for the individuals who perform activity in Romania and who obtain employment income from abroad (form 222) is submitted within 30 days from the start/end of the activity.

The registration statement of contracts/ documents justifying the rendering of services in Romania, concluded with foreign legal entities or non-resident individuals (form 017) is submitted within 30 days from the date of concluding the contract or from the date of issuing any documents specified by law.

The notification on the application/ end of application of the special regime for farmers (form 087) must be submitted by taxable persons registered for VAT purposes, between 1st and 10th of each month following the fiscal period used by the taxpayer.

Monday, 3rd December, it shall be submitted:

394 Informative statement in respect to deliveries/ rendering of services and acquisitions made on the national territory for the previous reporting period.

Friday, 7th December, it shall be submitted:

092 Specification statement related to changing the fiscal period for taxable persons registered for VAT purposes that have quarterly tax periods and that perform intra-community acquisitions taxable in Romania.

Monday, 10th December, it shall be submitted:

  • 089 By individuals registered for VAT purposes that obtained the electricity supply license from 1st to 31st of December and that have as their main activity the resale of electricity, their own consumption of purchased electricity being negligible, the affidavit that these conditions are met.
  • By the taxpayers registered for VAT purposes that did not exceed the exemption threshold and that want to be taking out of evidence as VAT payers:
  • 010 Tax registration statement/ Specification statement/ Deregistration statement for legal entities, associations and other entities without legal personality, or 700 Statement for registering / changing the categories of declarative fiscal obligations, as the case may be.
  • 020 Tax registration statement/ Specification statement for Romanian and foreign individuals who have a personal numerical code, or 700 Statement for registering / changing the declarative fiscal obligations, as the case may be.
  • 070 Tax registration statement/ Specification statement/ Tax deregistration statement for individuals who carry out economic activities or have liberal profession, or 700 Statement for registering / changing the declarative fiscal obligations, as the case may be.

Monday, 17th December, it shall be submitted:

  • Statement of sending for consumption of fine cut tobacco, intended for cigarette rolls/ other smoking tobaccos in the month ... year …;
  • Statement of sending for consumption of cigarettes/ cigars and cigarillos in the month ... year ...;
  • Summary statement of procurement/ uses of excisable products and supplies of finished products in the month ..., year ... for the previous month;
  • Summary statement of procurement/ uses of excisable products and supplies of finished products in the month ..., for the previous month;
  • Summary statement of procurement and deliveries of excise goods for the previous month;
  • Statement regarding the operations carried out in the fiscal warehouse of production of alcohol and spirituous beverages for the previous month;
  • Statement regarding operations carried out in the fiscal warehouse of production of wine/ fermented beverage/intermediate products for the previous month;
  • Statement regarding operations carried out in the fiscal warehouse of production of beer for the previous month;
  • Statement regarding operations carried out in the fiscal warehouse of production of processed tobacco for the previous month;
  • Statement regarding operations carried out in the fiscal warehouse of production of energy products for the previous month;
  • Statement regarding operations carried out in the fiscal warehouse storage for the previous month;
  • The journals for the previous month regarding supplies of fuel to be used exclusively for aviation or navigation;
  • The journals for the previous month regarding procurement/ supply of fuel for exclusive use for aviation or navigation;
  • Summary statement of deliveries of excisable products in the month ... year ..., for the previous month;
  • The records of acquisition, use and return of labels for the previous month;

Friday, 21st December, the following payments should be made:

  • Payment of withholding tax for the previous month;
  • Payment of the annual fee for gambling exploitation authorisation, corresponding to the following quarter, by organisers of gambling in relation to casino and slot-machine games;
  • Payment of the annual fee for gambling exploitation authorisation by organisers of betting games, gambling, bingo organised through TV, online betting, bingo games through internet, fix and mobile telephone systems, on-line gambling;
  • Payment of tax for license of organising gambling, corresponding to the year 2018;
  • Payment of tax on agency, second installment;
  • Payment of tax for the activity of prospection, exploration and exploitation of mineral resources;
  • Tax on employment income;
  • Social security contribution (pension);
  • Health insurance contribution;
  • Work insurance contribution.

Monday, 26th November, it shall be submitted:

  • 100 Statement in respect to payment obligations to the state budget;
  • 112 Statement regarding social security contributions and income tax payment obligations and nominal records of the insured individuals for the previous month;
  • 224 Statement regarding employment income obtained from abroad by individuals that perform activity in Romania, for the previous month;
  • 300 Statement of VAT;
  • 301 Statement of VAT for the previous month;
  • 307 Statement regarding the amounts resulting from the adjustment of VAT;
  • 311 Statement of VAT due by taxable persons for which the registration code for purposes of Value Added Tax was annulled;
  • 390 VIES Recapitulative Statement regarding intra-community supplies/ acquisitions/ services of goods for the previous month;
  • 097 Notification for the end of applying VAT on collection.

Monday, 31st December, it shall be submitted:

394 Informative statement in respect to deliveries/ rendering of services and acquisitions made on the national territory for the previous reporting period.

Request for the refund of excise duties on the basis of the provisions from the Fiscal Code by the beneficiaries of exemptions of excise duties (institutions, organizations).

Don’t hesitate to contact us if there is any related aspect you would like to discuss.

Address

4B, Gara Herastrau Street
T: +40 21 3156100
F: +40 21 3156102
020334, Bucharest, Romania
info@bakertilly.ro


Contact persons

Camelia Horlaci
Country Managing Partner,
Romania and Moldova
c.horlaci@bakertilly.ro

Ana Maria Graure,
Tax Manager,
Romania
a.graure@bakertilly.ro

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