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							1. Corporate Income Tax Resident Business (Federal tax) ( Form 101 “Declaraţie privind impozitul pe profit”) http://discutii.mfinante.ro/static/10/Anaf/formulare/decl_101_2008.pdf It’s filled annualy by the Corporate Income Tax payers. May be sent electronicaly or paper support using bar coding and the programs provided by the Ministry of Economy and Finance. The link contains the form and the filling instructions in PDF format. Se completează anual de către plătitorii de impozit pe profit. Declaraţia se depune în format electronic, sau pe hârtie prin codificarea informaţiilor sub formă de cod de bare (vezi OMFP 409/2006 cu modificările ulterioare), prin folosirea programelor respective, puse la dispoziţie gratuit de Ministerul Economiei şi Finanţelor. Se poate depune şi prin internet. Linkul conţine formularul şi instrucţiunile de completare în format PDF.

2. Instructions: Corporate Income Tax Resident Business (Federal tax) The instructions are on the same PDF file with the form. 3. Form: Corporate Income Tax Resident Business (Local tax) There are no forms for Corporate Income Tax for Resident Businesses, because there is no local Corporate Income Tax. 4. Instructions: Corporate Income Tax Resident Business (Local tax) There are no instructions for Corporate Income Tax Resident Business because there is no local Corporate Income Tax for resident business. 5. Form: Corporate Income Tax Non-Resident Business (Federal tax) ( Form 101 “Declaraţie privind impozitul pe profit”) http://discutii.mfinante.ro/static/10/Anaf/formulare/decl_101_2008.pdf The Corporate Income Tax form for Non-Resident Business it’s the same form as for resident business. 6. Instructions: Corporate Income Tax Non-Resident Business (Federal tax) Same instructions are applied as for Corporate Income Tax form for resident business.

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7. Form: Corporate Income Tax Non-Resident Business (Local tax) There are no forms for Corporate Income Tax for Non-Resident Business (Local Tax), because there is no Local Corporate Income tax. 8. Instructions: Corporate Income Tax Non-Resident Business (Local tax) There are no instructions for Corporate Income Tax Non-Resident Business (Local Tax) because there is no Local Corporate Income Tax. 9. Form: Withholding Tax Interest (Form 205 “Declaraţie informativă privind impozitul reţinut pe veniturile cu regim de reţinere la sursă, pe beneficiari de venit”) http://discutii.mfinante.ro/static/10/Anaf/formulare/decl_205_2008.pdf It is submitted by income payers which are required to calculate, detain and remit the withholding tax incomes, excluding revenues like wages and others treated as such. It is submitted on optical or magnetic media, using assistance programme elaborated by the Ministry of Economy and Finance. Se completează de către plătitorii de venit care au obligaţia calculării, reţinerii şi virării impozitului pe veniturile cu regim de reţinere la sursă, cu excepţia veniturilor de natură salarială şi asimilate acestora. Se depune pe suport magnetic sau optic, prin folosirea programului de asistenţă elaborat de Ministerul Economiei şi Finanţelor. 10. Form: Withholding Tax Royalties (Form 205 “Declaraţie informativă privind impozitul reţinut pe veniturile cu regim de reţinere la sursă, pe beneficiari de venit”) http://discutii.mfinante.ro/static/10/Anaf/formulare/decl_205_2008.pdf Same form used for Withholding Tax Interest. 11. Form: Withholding Tax Dividend (Form 205 “Declaraţie informativă privind impozitul reţinut pe veniturile cu regim de reţinere la sursă, pe beneficiari de venit”) http://discutii.mfinante.ro/static/10/Anaf/formulare/decl_205_2008.pdf Same form used for Withholding Tax Interest, Royalties.

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12. Form: Withholding Tax Other Income Form 100 “Declaraţie privind obligaţiile de plată la bugetul de stat” http://discutii.mfinante.ro/static/10/Anaf/formulare/decl_100_2008.pdf It’s completed by the tax payers, taxes and social contributions payers which have payment obligations to the state budget, according to the Nomenclature of the Order of the President of the National Agency for Tax Administration No.101/2008. The declaration includes data on obligations like for example: tax profit association, excise duties, income tax on individuals, social stamp tax on gambling; social contributions, and others. The declaration is submitted in electronic form or on paper by encoding information in the form of barcode. The used programs, are provided free by the Ministry of Economy and Finance. Se completează de plătitorii de impozite, taxe şi contribuţii sociale cărora le revin obligaţii de plată la bugetul stat, conform Nomenclatorului din Ordinul Preşedintelui Agenţiei Naţionale de Administrare Fiscală nr. 101/2008. Declaraţia include date referitoare la obligaţii ca, de exemplu: impozit pe profit din asociere; accize; impozit privind venitul persoanelor fizice; taxa de timbru social asupra jocurilor de noroc; contribuţii sociale; impozit pe veniturile microîntreprinderilor şi altele. Declaraţia se depune în format electronic sau pe hârtie prin codificarea informaţiilor sub formă de cod de bare (vezi OMFP 409/2006 cu modificările ulterioare). Se folosesc programele respective, puse la dispoziţie gratuit de Ministerul Economiei şi Finanţelor.

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There is a Declaration form regarding withheld taxes for revenues paid to nonresidents (Government Decision 1861/2006): http://discutii.mfinante.ro/static/10/Anaf/formulare/decl_inf_nerez.pdf Declaraţie informativă privind impozitul reţinut şi plătit pentru veniturile cu regim de reţinere la sursă / venituri scutite, pe beneficiari de venit nerezidenţi (HG 1861/2006)

13. Form: VAT Return (Form 300 “Decont de taxa pe valoarea adăugată”) http://discutii.mfinante.ro/static/10/Anaf/formulare/decl_300_2008.pdf It is submitted by taxable persons registered as paying value added tax. The form is completed with the assistance program made available by the Ministry of Economy and Finance.

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Se completează de persoanele impozabile înregistrate ca plătitori de taxă pe valoarea adăugată. Formularul se completează cu ajutorul programului de asistenţă pus la dispoziţie de Ministerul Economiei şi Finanţelor.

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There is another form regarding the VAT: (Form 308 - Application for VAT refund by the taxable persons nonregistered for VAT purposes in Romania established in another EU Member State) Here is the link for Filling instructions in English : http://discutii.mfinante.ro/static/10/Anaf/formulare/Instr_Eng_308_2007.htm The refund application shall be submitted by the non-registered taxable persons who don’t have the obligation to register for VAT purposes in Romania and who are established in another EU Member State, for the refund of the tax invoiced to them by other taxable persons and paid by them for the movable goods delivered to them or the services supplied to them in Romania, as well as of the tax paid for the import of goods to Romania for a period of time of minimum three months or maximum one calendar year, of for a period of time of less than three months remained of the calendar year. The application shall be submitted within 6 months after the closure of the calendar year in which the tax becomes chargeable. 14. Instructions: VAT Return The instructions for completing the VAT return form are located on the same PDF file with the form.

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