New fine applied by ANAF to foreigners in Romania

New fine applied by ANAF starting 2018 for foreigners not complying with tax residency assessment

Foreign nationals living in Romania for more than 183 days within a period of 12 consecutive months will be imposed a new fine by Romanian tax authorities as of 1 January 2018, if they do not undergo the mandatory tax residency assessment procedure.

A new fine was recently established by Romanian tax authorities, which will apply starting 1 January 2018 to all non-residents omitting to comply with the tax residency assessment obligation, which is applicable since 2012.

The tax residency assessment must be fulfilled by submitting certain information via a special questionnaire to the local tax office within a deadline of 30 days from the date of reaching a physical presence of 183 days on the Romanian territory, which must be counted within a period of 12 consecutive months. The presence does not have to be continuous, but sporadic periods of presence also count.

The new fine is between 50 – 100 LEI and can be applied by tax authorities once the 30 day filing deadline expires.

The same fine will be imposed to Romanian residents who leave the country for a period of more than 183 days within 12 consecutive months, as they have the same obligation towards the tax authorities.