The tax declarations are sent mandatory by electronic ways

Thus, starting from 1 January 2018 , all taxpayers are obliged to submit tax statements by electronic means or through electronic systems of distance sending, an exception being natural persons who submit tax returns used in the process of establishing the income tax and the social contributions. Previously, this obligation devolved only upon large and medium taxpayers.

Thus, the following tax statements will be compulsorily sent electronically on the ANAF website, starting on the above-mentioned date:

• 100 “Statement regarding payment obligations to the state budget”;
• 101 “Statement regarding corporate income tax”;
• 120 “Return regarding excise duties”;
• 205 “Informative statement regarding withholding tax, income from gambling and returns/losses from investment, per income beneficiaries”;
• 207 “Informative statement regarding withholding tax/exempt income per non-resident income beneficiaries”;
• 208 ”Informative statement regarding tax on income from the transfer of immovable properties from the personal personal estate”;
• 300 “VAT return”;
• 301 “Special VAT return”;
• 307 “Statement regarding the amounts resulted from the VAT adjustment/regularization”;
• 311 “VAT statement collected by taxable persons whse VAT registration code was cancelled according to art. 316 par. (11) let. a)-e), let. g) or let. h) of Law no. 227/2015 regarding the Tax Code”;
• 390 VIES “Declarație recapitulativă privind livrările/achizițiile/prestările intracomunitare”;
• 394 “Informative statement regarding deliveries/provisions carried out on the national territory by persons registered for VAT purposes”;
• 710 “Amending statement”.

The Darian DRS Tax is at your disposal for any clarification or additional questions.

Sincerely,
The Darian DRS Tax team