A new fine is applied by ANAF for foreigners not complying with the tax residency assessment obligation.
More exactly, foreign nationals in Romania who register a presence of more than 183 days within a period of 12 consecutive months will be imposed a fine by Romanian tax authorities, if they do not fulfill the mandatory tax residency assessment obligation.
The fine will be applied by the local tax office (ANAF) to all foreign nationals in Romania omitting to comply with the tax residency assessment obligation. Such obligation already applies, as it was enforced in the Romanian tax law back in 2012.
The tax residency assessment procedure must be fulfilled by submitting certain information via a special questionnaire to the local tax office. The deadline is of 30 days from the date of reaching a physical presence of 183 days on the Romanian territory. The 183 days must be counted within a period of 12 consecutive months starting with the date of the foreign national’s first entry into the country. The presence does not have to be continuous, as sporadic periods of presence also count.
The submission of the tax residency assessment file can be done by the foreign national online, in person, or through a proxy.
The applicable fine for not fulfilling the obligation is between 50 – 100 LEI and can be applied by tax authorities once the 30 day filing deadline expires.
The same fine will be imposed to Romanian residents who leave the country for a period of more than 183 days within 12 consecutive months and do not comply with this obligation. Romanian residents who leave the country have the same obligation towards the tax authorities; they must submit similar type of file with at least 30 days before leaving the country.
You can read more details regarding the Romanian tax residency assessment procedure in this article: Romanian tax residency explained in details or in our Expat Tax Guide.
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