Declaration D200 – the information collected through this form is necessary to finalize the annual income tax and social contributions. The deadline for its submission is 25.05.2017.
Declaration 220 – represents the declaration of estimated income and expenses to be made in the tax year, for the exercise of the option to change the way of determining net income, as well as for the recalculation of prepayments by way of tax, according to the law.
Declaration 221 – collects information on income from agricultural activities, made in Romania, imposed on income rules. This form is submitted until May 25 of the fiscal year, on paper to the financial administration within the radius of which the owner of the PFA has his domicile.
Declaration 600 – by filing this declaration you are insure to the public pension system. It shall be submitted within 30 days of its establishment and annually until 31 January of the year on which the advance payments are established. The obligation of insurance in the public pension system is determined by reporting the annual income rule to the 12 months of the year. If the result is greater than the minimum basis of calculation, then payment of the contribution is mandatory.
Declaration 094 – collects information on turnover in the case of taxable persons, registered for VAT purposes, for which the tax period is the calendar quarter and who have not made intra-Community purchases of goods in the previous year and who have not exceeded the ceiling of 100,000 euros. The declaration shall be filed annually before 25 January.
Declaration 300 – refers to the value added tax statement. It is completed and deposited electronically by taxable persons registered for VAT purposes. It shall be deposited monthly, quarterly, semi-annually or annually, as appropriate, up to and including the 25th of the following month, with the financial administration within the scope of which the PFA’s professional seat is situated.
Declaration 301 – is the special value added tax statement form on intra-Community acquisitions. It is submitted by persons who are not paying VAT but who have intra-Community purchases. The month following the month in which the operation took place shall be submitted.
Declaration 390 VIES – is a summary statement on intra-Community deliveries/purchases/provisions. It is submitted monthly, up to and including the 25th of the following month, by persons registered for VAT purposes who have made deliveries, purchases or services in the Member States of the European Union.
If you encounter challenges regarding the tax regime for filing declarations with ANAF, you can count on the support and advice of our experts. We are also the partner of your business so that all decisions you make are well informed.