An order from the president of the National Agency for Fiscal Administration approving the model and content of form 014 „Notice of fiscal year modification” was published in The Official Gazette of Romania, part. I, no. 914, on the 10th of December 2015.
The enactment approves the model and content of form (014) „Notice of fiscal year modification”.
The form is used by tax payers who opt for modifying the fiscal year. It has to be submitted at the competent fiscal institution in 15 days, counted from the beginning of the modified fiscal year or from the tax payer’s registration, depending on case.
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