The Fiscal Procedure Code was modified with a view to declaring the secondary offices starting with September 3rd, 2017. The term of 30 days previously stipulated was detailed as it follows:

The tax-payer/payer is obligated to declare to the central tax authority the setting up of a secondary office/business unit in a 30 days term since:

1. a) the date of their registration/mentioning with the Registrar of Companies or with other registers which registered the entity setting them up;
2. b) the date of the incorporation document , for cases different than those mentioned by let. a).

 For legal persons, if the headquarters are modified at the Registrar of Companies, thus becoming the new fiscal domicile, it is not necessary to conduct additional formalities with the tax authority, the change becoming active by law in 15 business days since the date of the mentioning in the Register.

This newsletter is issued by ECOVIS Romania as an informing letter over the most important evolutions/changes in the legal and tax fields, and in the investment environment in Romania as well. The information, the analysis and the comments mentioned above are of generic nature and it is not the intention or the imperative of the issuer to be used as a substitute for professional consulting dedicated to individual cases. For advice concerning your specific situation, please contact us directly.

© ECOVIS Romania SRL – 2017