Tax returns that should be compulsorily submitted by electronic means


Order no. 2326/2017 on tax returns that should be compulsorily transmitted by electronic means or by electronic transmission systems was published in the Official Gazette no. 649/8.08.2017.

The following tax returns must be submitted electronically, via the Internet, on the website of the National Agency for Fiscal Administration:
a) 100 “Return regarding payment obligations to the state budget”, code;
b) 101 “Corporate Tax Return”, code;
c) 120 “Excise tax Return”, code;
d) 205 “Informative Return regarding the withholding tax, gambling income and investment gains / losses for income beneficiaries”, code / I;
e) 207 “Informative Return regarding the withholding tax / income exempted, for non-resident income beneficiaries”, code;
f) 208 “Informative Return on Income Tax on the transfer of real estate properties from personal patrimony”, code / 10i;
g) 300 “Value Added Tax Return”, code;
h) 301 “Special value added tax Return” code;
i) 307 “Return regarding the amounts resulting from adjustments/ correction of the adjustments / regularization of value added tax”, code / t.a;
j) 311 “Return regarding the value added tax collected due by the taxable persons whose registration code for value added tax purposes has been canceled according to Article 316 paragraph (11) letters a) -e), let. g) or letter h) of Law no 227/2015 regarding the Fiscal Code “, code:
k) 390 VIES “Recapitulative Return regarding the intra-community deliveries / acquisitions / supplies” code;
l) 394 “Informative declaration regarding deliveries / supplies and acquisitions made on the national territory by persons registered for VAT purposes” code;
m) 710 “Rectifying Return”, code

The order is applicable starting with the tax returns for January 2018.