Impozitul pe veniturile nerezidenților
Non-resident income tax
Author(s): Daniel JingaSubject(s): Law, Constitution, Jurisprudence, Civil Law, EU-Legislation, Labour and Social Security Law
Published by: Universul Juridic
Keywords: EU Citizens; Immigration Law; Registration Certificate; Fiscal Identification Number; ANAF;
Summary/Abstract: According to Emergency Ordinance no. 102/2005, EU citizens who remain on Romanian territory for more than 3 months are required to obtain a registration certificate from the General Inspectorate for Immigration (IGI). If the conditions for obtaining the registration certificate are not met, or in order to comply with the deadline for submitting Declaration 112, the individual may submit Form 030 to obtain a Fiscal Identification Number (NIF), in accordance with Article 72 of the Fiscal Procedure Code. However, in practice, if the purpose of entering Romania is employment, there is a risk that ANAF may refuse to issue the NIF, arguing that a Personal Numeric Code (CNP) must be requested from IGI.
Journal: Revista Consultant Fiscal
- Issue Year: 2025
- Issue No: 02
- Page Range: 22-23
- Page Count: 2
- Language: Romanian
- Content File-PDF
