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EY Tax Alert - Draft Order of the National Agency for Fiscal Administration regarding the model and content of Form 112
According to the Draft Order published on Wednesday, 22 November 2023, on the website of the National Agency for Fiscal Administration, the model and content of the "Declaration regarding the obligations to pay social contributions, income tax and the nominal record of insured persons" (Form 112) will be amended so that its sections are in line with the provisions of Law no. 296/2023 regarding certain fiscal budgetary measures with the purpose of ensuring Romania’s long term financial sustainability.
The Draft Order can be checked on the website of the National Agency for Fiscal Administration, at the following link: Comunicate de presa (anaf.ro).
We will revert with additional details after the Order is published in the Official Gazette of Romania.
Prepared by:
- Andra Ciotic - Senior Manager, People Advisory Services
For additional information, please contact:
- Alex Milcev, Tax & Law Leader Romania and Moldova
- Corina Mîndoiu, Partner, People Advisory Services