personal taxation

Romanian tax on natural persons: Romanian residence for tax purposes

Romanian tax on natural persons: Romanian residence for tax purposes

Natural persons staying for long periods in Romania must fill out a tax questionnaire which allows the Romanian tax administration to determine if these people legally have Romania as a tax residence.

The questionnaire for Romanian residence for tax purposes for natural persons must be submitted each time a person's stay in Romania surpasses 183 days per year. The form must be submitted within 30 days from the moment 183 days have been spent in Romania and can be submitted by the person concerned or a representative. 

The following information is requested:

  • The domicile in Romania;
  • The permament address of residence in Romania (property or rental contract);
  • the center of vital interests in Romania;
  • the duration of the stay in Romania (more than 183 days/year).

Other information which might be requested:

  • the registration number of a vehicle registered in Romania
  • driving permit
  • nationality
  • a document confirming the country where social security charges are paid.

The document is analysed in keeping with the tax treaty accorded with Romania, and a decision will be sent to the interested party (the person who may or may not have a tax residence in Romania).

People arriving to Romania after January 1, 2009 and who are in Romania in 2012 must fill out this questionnaire.

Sources : Ordin 74 / 23.01.2012, JO 73 . 2012