The payers of incomes from salaries or assimilated to salaries /payments of administrators and of other persons assimilated to those, that have the obligation to calculate, withhold and pay the tax on incomes from such earnings, will transmit to the fiscal authorities belonging to the National Agency of Fiscal Administration, through the filling in of the informing statement, the information necessary for the automatic exchange of information regarding the residents of other EU member countries that derive incomes from Romania in their capacity of administrators or management positions assimilated to administrators, according to the acting law in Romania.

Income beneficiaries that have to fill in the informative statement are individuals resident in other EU member countries who:

– have derived incomes in Romania from salaries or assimilated to salaries, on the basis of individual employment agreement, as well as from any other dependent activities, at reporting entities in Romania;

– have derived incomes from reporting entities in Romania, as administrators or as persons assimilated to administrators, as a consequence of managing and administrating activities exerted according to Romanian applicable law (as an example: administrators, directors, members of the directory boards, members of the supervising committee, members of the management boards).

Registration term: until the last day of the month of February of the current year, for the previous year. The statement is registered with the fiscal authority competent for the reporting entity. Please contact us directly if you need assistance/support for filling in and/or registering this statement.