Order no. 2994/2016 regarding the procedure for registration of contracts / documents concluded between Romanian legal entities, resident individuals and permanent establishments in Romania of foreign legal entities with foreign legal entities or non-resident individuals, was published into Official Gazette no 854/27.10.2016

Agreements / documents concluded by Romanian legal entities, resident individuals and permanent establishments in Romania of foreign legal entities with foreign legal entities or non-resident individuals for rendering on the Romanian territory services like construction, assembling, supervisory, advisory activities, technical assistance and any other services provided Romania, which generates taxable revenues must be registered with fiscal authorities. These contracts must be registered regardless their duration.

If a written contract is not concluded, the documents justifying the actual provision of services in Romania: work statements, reception papers, work reports, feasibility studies, market research or any other relevant supporting documents should be registered to the tax authorities.

Contracts concluded for activities outside Romania are not registered to Romanian tax authorities.

Registration of contracts is made by submitting form 017 “Registration Statement of contracts / documents justifying the actual provision of services in Romania, concluded with foreign legal entities or non-resident individuals”.

The statement shall be submitted within 30 days of completion of contracts or from the date of issue of any documents that prove the rendering of services.

If changes occur in the data initially reported, they should be declared within 15 days of their occurrence by submitting a new declaration.