New ANAF answers: residence status for individuals upon departure and arrival in Romania

New ANAF answers:  residence status for individuals upon departure and arrival in Romania

This post is also available in: roRomână

ANAF has once again made a special response session for Romanians abroad to clarify who is obliged to submit documents for the establishment of tax residency. All the cuteness in reading this information is to understand what exactly the words mean, and for that I thought to point out in red, the issues that you have to pay attention to or to study on what the ANAF wanted to say. I put with italics and a few mentions, in simple words, maybe it will help.



question: I live in Italy for 14 years with husband and children. Kids are 10 years old when they stay in Italy, they go to school here, and we work with a contract. In Romania, we have a house built, personal property, we have no other goods (land, dividends, business, rents… etc). We come to Romania once every two years, for two weeks, on vacation. Question: Do we have to deposit the documents for the establishment of the tax resident?

ANAF Answer: Whereas you You
left Romania before January 30, 2012, You do not have the obligation to submit the questionnaire, but in the event that you have retained your domicile in Romania, you are registered in the tax records and treated as a person Resident physics with a full tax obligation,
Both for the income obtained from Romania and for those obtained from abroad.

I mean: You do not have to deposit the form, we will not give you the fine of 50 or 100 lei but I consider you a Romanian tax resident. I mean, possibly depending on everyone’s situation, you owe us some taxes.


question: How can I submit my tax residency form before I go to another country to work as an employee, when all documents are obtained at a considerable time after they arrive in that country? (contract of employment; contract of space where they live, etc.)

answer ANAF: If you leave the country for a period exceeding 183 days, fill in the questionnaire with the data known at the time. If subsequent to the registration of the form “questionnaire for establishing the tax residence of the natural person when leaving Romania”, the Romanian resident natural person, residing in Romania, obtains certain documents, this complements a new form With the updated information to which the documents are attached.

I mean: You file a form when you leave, so without having any ID; Then, when you get the paperwork, you file a form with those papers.


question: Since 2007 I am resident in Spain and I have established tax residency in that state. In Romania I have a flat in the property, from which I have no profit. At this time I am not employed, looking, active, a job (in Spain). Given this, is it necessary to deposit the/chestionar form for the establishment of the tax resident, required by ANAF? Thanks!

ANAF Answer: Given that you have left the territory of Romania before January 30, 2012 You do not have the obligation to submit the questionnaire. If you still have your domicile in Romania you are considered a tax resident in Romania, we therefore consider it to your advantage to clarify where you have tax residence to avoid the tax van and to be able to benefit from tax credit External.


Question: Good morning! I have been gone for 20 years in Sweden, I own and the Swedish citizenship of the year 2000 I am currently earning only in Sweden (wages, other income categories). Do I have an obligation to submit the questionnaire on the waiver of tax residency in Romania? Can I file this form online? Until what date? What documents do you have to attached? What are the penalties for his non-deposition?

ANAF Answer: If you are a tax resident in Sweden for 20 years and you only get income in Sweden, you do not have to fill in the form “questionnaire for establishing the tax resident of the natural person when leaving Romania”. In the situation where you want, You can submit this questionnaire Via Mail. We note that it is considering creating the possibility of electronic submission of the form.

Chestionarul de rezidență poate fi descărcat de pe site-ul Agenției, la următorul link:…/formulare/A2_OMFP_1099_2016.pdf

Chestionarul de pe site este însoțit de instrucțiuni în care sunt înscrise documentele justificative.

Sancțiunea pentru nedepunerea formularului se aplică pentru fapte săvărșite dupa data de 1 ianuarie 2018 și constă în amedă de la 50 lei la 100 lei.


Intrebare: Am chestionarul completat și toate actele in plic gata sa merg la DHL sa le trimit. Concret care este adresa Organului Fiscal Central Competent la care trebuie trimis?

Raspuns ANAF: Adresa organului fiscal central competent în cazul dumneavoastră este: Administraţia sectorului 2 a finanţelor publice – Bucureşti, Str.

C.A. Rosetti nr.39, sector 2, C.P. 020012


Intrebare: Buna ziua!

Angajat in Arabia Saudita pe o perioada contractuala de 2 ani, cu posibilitate de prelungire, are vre-o obligatie in acest sens!

Ce declaratie trebuie sa depuna?

Si daca sunt taxe de achitat, care sunt?


ANAF Answer:
Persoanele fizice care pleacă din țară pentru o perioadă sau mai multe perioade de ședere în străinătate care depășesc în total 183 de zile, pe parcursul oricărui interval de 12 luni consecutive, au obligația completării și depunerii formularului “Chestionar pentru stabilirea rezidenței fiscale a persoanei fizice la plecarea din România”.Ca urmare și dvs.aveți această obligație, întrucât ați plecat din țară pentru o perioadă mai mare de 183 de zile.

Formularul se completează în două exemplare, copia se păstrează iar originalul se transmite, personal sau prin împuternicit, prin poştă cu confirmare de primire sau se depune la registratura organului fiscal în raza căruia aveţi domiciliu, adresa poştală o găsiţi accesând următorul link…/telefoane_judete/Regiuni.htm


Intrebare: Bună dimineața sunt în Italia de 6 ani,în România nu am nimica și aș vrea să renunț la rezidența fiscală din România, ce acte îmi trebuie și cât timp durează în România să fac toate acestea?

Raspuns ANAF: În vederea scoaterii din evidenţa fiscală de către organul fiscal competent

, la depunerea “Chestionarului pentru stabilirea rezidentei fiscale a persoanei fizice la plecarea din Romania” veți atașa, alături de celelalte documente justificative, și certificatul de rezidenţă fiscală eliberat de autoritatea competentă din Italia, în original sau în copie legalizată, însoţit de o traducere autorizată în limba română.

Organul fiscal analizează îndeplinirea condiţiilor de rezidenţă şi în funcţie de situaţia concretă a dvs., stabileşte dacă sunteţi persoană rezidentă fiscal în România sau nerezidentă în România.

Organul fiscal în termen de 15 zile de la depunerea formularului, notifică persoana fizică şi stabileşte dacă aceasta are în continuare obligaţie fiscală integrală în România sau Nu.


Intrebare: Stau in Elvetia de 3 ani de zile si am depus cererea pentru stabilirea rezidentei fiscale aici si mi-a fost acceptata.

Anul urmator am sa ma intorc inapoi in Romania.
is the procedure for restoring tax residency here the same as leaving? In What time shall I submit the application?

ANAF Answer: Upon arrival in Romania you have the obligation to complete and deposit, to the tax unit in which you will be domiciled, the form “questionnaire for determining the tax residency of the natural person upon arrival in Romania”, accompanied by supporting documents, Within 30 days of the deadline of 183 days of presence in Romania.


question: For the specific case “Roman citizen, left Romania after 2012, established abroad indefinitely, rented, employment contract, income only from wages” I would like to ask you if there is sufficient certificate from the tax authority of Foreign State, for example, France? I ask this as “the questionnaire for establishing the tax residence of the natural person when leaving Romania” provides enormously many details (such as rental contract, employment contract, translated into Romanian language), and this implies Very high efforts and can discuss data that can change quickly. Every change of service or rent must be announced ANAF Romania to update the data?

ANAF Answer: Since you have left the country after the year 2012, you have the obligation to complete and submit the “questionnaire for establishing the tax residence of the natural person when leaving Romania”. The documents/supporting acts annexed to the “questionnaire for establishing the tax residence of the natural person when leaving Romania” will reflect your real situation. Existing on the date of submission of the form, and shall be such as to allow the competent tax body to carry out a correct analysis and to make a fair decision regarding the maintenance or removal of the tax register of the natural person leaving or Left the country.

The modification of situations initially declared (another lease, other employment contract, etc.), are not likely to lead to a return to the original state in terms of tax residency. The change of fiscal residence can be done again only after arrival in Romania for a stay in the Romanian State for a period or several periods exceeding a total of 183 days, during any 12 consecutive months, ending in the year The relevant calendar, and only if the documents presented in this case determine this.

This post is also available in: roRomână

Luiza Daneliuc

Blog despre viata unui contabil in Romania. O sa fiti surprinsi dar si contabilii sunt uameni. :)

Find me on: Web | Twitter | Facebook

Share your opinion with us:

This site uses Akismet to reduce spam. Learn how your comment data is processed.