In the National Gazette of Romania, part I, no. 41 from the 17th of January 2014, it has been published the Order of the National Agency for Fiscal Administration no. 3851/2013 for the amendment in the Order of the President of National Agency for Fiscal Administration no. 877/2013 regarding the approval of the procedure for registration of taxpayers resident performing activities in Romania by one or more permanent establishments, as well as the model and content of Form 013 “Tax Registration / Declaration for non-resident taxpayers performing activities in Romania by one or more permanent establishments.”
Normative act establishes a new model of the form 013 “Tax Registration / Declaration for non-resident taxpayers performing activities in Romania by one or more permanent establishments.”
Declaration shall be completed and filled by non-resident taxpayers operating in Romania by one or more permanent establishments.
It shall be completed during the first fiscal records, usually during the first permanent declaration in Romania, and the statement of particulars shall be supplemented whenever data changes previously reported.
:: The source: JURIDICE.ro