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Amendment of the declaration regarding the registration of contracts concluded with foreign legal entities and non-residents

Monitorul Oficial al Romaniei No 695 / 10 October 2012 has published Order No 1400 / 21 September 2012 of the President of the National Tax Administration Agency on the procedure of registering contracts / documents concluded between Romanian legal entities, resident natural entities and permanent establishments in Romania belonging to foreign legal entities and foreign legal entities or non-resident natural entities.

This legislative act abrogates the former Order No 2310 / 2007 so as to comply with Art.8 (71) of the Tax Code.

The new Order provides for the obligation to register the documents justifying effective supplies of services in the territory of Romania in the event that such supplies have not been performed under a written agreement.  The Order also contains the new format of the Declaration of registration (initial and amending) of contracts / documents justifying effective initial / additional (related) supplies of services in the territory of Romania, concluded with foreign legal entities or non-resident natural entities.

The provisions of this Order come into full force and effect as of the date of their publication in Monitorul Oficial.

TAX ALERT by Mazars Consulting / MAZARS ROMANIA

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* TAX ALERT contains a selection of the latest major issues occurred in the Romanian legislative framework, is intended only to provide information and, hence, shall not be deemed to provide professional advice or consultancy.  Therefore, we assume no responsibility in this respect.

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