Tuesday, January 22, 2019

The obligation to file the 010 Form by newly established firms

Since 2018 there have been changes to the 010 registration / listing / deletion statement form as follows:
  1. For the registration of a new company, at the first establishment - the first tax registration does not require the physical filing of the 010 declaration in the case of a newly established company, a non-tax paying micro-enterprise with no VAT, because the ONRC electronically sends to ANAF the registration of the new legal entities
  2. For enrollment entries - it is required to deposit on each previously declared change
  3. For de listing - is filed at the cancellation of the tax registration

Declaration 010 must be filed by all Romanian legal persons, associations and entities without legal personality, those who hold marketing authorizations for medicinal products, legal representatives designated according to GEO no. 77/2011 regarding the establishment of contributions for the financing of certain expenditures in the field of health, of those who are authorized to market medicinal products but are not Romanian legal persons.

This statement remains one of those statements that are filed only in physical form at the registry of the competent tax authority or by registered mail. However, as of 01.01.2018, it is possible to use statement 700 for the online change of the tax vector.

Due to the passage of the employer's employer payment obligations to the employee, and the introduction of the labor insurer's contribution, it was modified in Form 010, point 5.4, which refers to social contributions, not shared by social contributions due by the employer and employee social contributions, and leaving only the field of social contributions owed by the employee. Point 2.5 is amended on the same basis, eliminating sickness insurance contributions payable by the employer, and ranging only social security contributions owed by the employee.

In addition, the following headings have been removed regarding contributions due by the employer which have been eliminated:
  • Contributions for leave and allowances
  • Contribution to unemployment insurance
  • Contribution to insurance against accidents at work and occupational diseases
  • Contribution to the guarantee fund for the payment of salary claims

On the other hand, a new contribution due by employers was introduced, ie the labor insurance contribution. The change of the fiscal vector for the introduction of this contribution is made directly by ANAF being the only change that intervenes on the fiscal vector and an Attachment attached to the 010 form has been retained. Of course, these alterations also entail modification of the completion instructions.

  • 30 days from the date of establishment / issuance of the operating permit / start of the activity / obtaining the first income or the acquisition of the quality of employer
  • 15 days from the date of the subsequent changes to the data declared at the beginning
  • 10 days of the month for companies paying VAT
  • Until the date of January 31 of each year for those who opt for the monthly payment of social contributions and income tax
  • Until March 31 of each year for taxpayer companies that pass on the taxation of micro enterprises

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