We inform you that on the National Agency for Fiscal Administration website, the two forms provided by the Order of the President of the National Agency for Fiscal Administration no. 3049/2017 for the approval of the model and content of the form “Report for each country” were published, respectively:
- THE REPORT FOR EACH COUNTRY, available to download at the address https://static.anaf.ro/static/10/Anaf/Declaratii_R/404.html and
- 2. NOTIFICATION regarding the quality of the constitutive entity of the multinational undertaking group, respectively regarding the identity and tax residence of the reporting entity of the multinational undertaking group, according to the provisions of sections 7 and 8 from Section II, Annex 3 of the Law no. 207/2015 regarding the Code of Tax Procedure, as subsequently amended and supplemented, available to be downloaded at https://static.anaf.ro/static/10/Anaf/Declaratii_R/405.html .
The report for each country applies to company groups that had a total consolidated income higher than EUR 750,000,000 in the year previous to the tax report year.
If the Romanian entity from within the group is chosen for drafting and submitting the report for each country, the fee for delaying in submitting it, the provision of incomplete or incorrect information or for not submitting the previously mentioned report varies between RON 30,000 and RON 100,000. The deadline for submitting this form is established to be, at the latest, the last day of the reporting tax year of the respective company group, but not later than the deadline of submitting the annual tax statement regarding the corporate tax (statement101). This form needs to also be submitted in digital form (PDF).
In the case in which the entity from Romania is not the one that drafts and submits the report for each country, it only needs to submit to the competent fiscal authorities the form regarding the notification regarding the quality of the company in Romania and, respectively the tax identity and residence of the entity within the group that drafts and submits the report for each country. The deadline for submitting this form is established to be, at the latest, the last day of the reporting tax year of the respective company group, but not later than the deadline of submitting the annual tax statement regarding the corporate tax (statement 101).
Suntem soluția eficientă în oferirea de servicii complexe de evaluare și consultanță pentru clienții corporativi. Echipa noastră de specialiști asistă clienții în soluționarea diverselor spețe cu impact fiscal.
