Construction tax – registration as taxpayer through form 010 “Statement of tax registration / Statement of specifications for legal persons, associations and other entities without legal form”

Based on the provisions related to tax registration of taxpayers stated in the Government Ordinance no. 92/2003 regarding the Romanian Fiscal Procedure Code, corroborated with the provisions related to construction tax stated in the Law 571/2003 (i.e. Romanian Fiscal Code), the taxpayers that are subject to construction tax must submit a Statement of specifications (i.e. Form 010) in maximum 30 days as of the date they become subject of the tax, in order to amend the tax registration records.

In addition, please be aware that the Form 010 “Statement of tax registration / Statement of specifications for legal persons, associations and other entities without legal form” was amended for this purpose and reinforced through the Order of the Ministry for Public Finance No. 35/2014 regarding the amending of the Order 262/2007 for the approval of the tax registration statements of taxpayers.

Please note that the tax is due also for the values of the improvements made to the rented building, as long as these values are not subject to building tax according to title IX of the Romanian Fiscal Code.

The updated 010 form is available on the NAFA’s website at the following URL address: http://static.anaf.ro/static/10/Anaf/formulare/dec_010_2014.pdf

For additional information, please contact:

Venkatesh Srinivasan, Partner – Head of Tax and Legal

Ernst & Young SRL and E. Platis, C. Bazilescu LLLP

15-17 Ion Mihalache Blvd.

Bucharest Tower Center Building, 22nd Floor

Sector 1, 011171, Bucharest, Romania

Tel: (40-21) 402 4000, Fax: (40-21) 310 7124

Email: office@ro.ey.com

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