THE ORDER GOVERNS THE NEW PROCEDURE FOR THE REGISTRATION OF CONTRACTS/ DOCUMENTS CONCLUDED BETWEEN RESIDENTS AND NON – RESIDENTS WHO OWN OR NOT A PERMANENT ESTABLISHMENT IN ROMANIA. BEFORE, THE PROCEDURE WAS GOVERNED BY THE ORDER OF THE ANAF’S PRESIDENT NO 1.400/ 2012, BEING REVOKED BY THIS ORDER.

The obligation appears concerning the conclusion of contracts with non-resident persons (legal or natural), which run on Romanian territory supplying services of the work construction, workbench, surveillance activities, to the activities of consultation, technical assistance and any other services supplied in Romania which generate taxed revenues. The contracts registration obligation occurs regardless of their duration. Registration of contracts/ documents shall be carried out in the component of the competent tax for the administration of the recipient of the services mentioned.
The declaration shall be completed and shall be lodged for each contract or document which justifies that the effective provision of services carried out on the territory of Romania, within thirty days of the date of conclusion of the contract or from issue date of any documents provided by law.