The Order approves the template, content and instructions for filling in Form 205 “Statement on withholding tax, gambling income and profit/loss from investment activities, per income beneficiaries” and Form 207 “Statement on withholding tax/exempt income, per non-resident income beneficiaries”.
The statements 205 and 207 are used to declare the revenues for which withholding tax is applicable (e.g. dividend income, interest income), per each income beneficiary, residents and non-residents.
The deadline to submitting the statements is January 31, 2019.
We emphasize the fact that the foreign entities collecting income that is taxable in Romania are due to register for administrative tax purposes. The registration could be done by the income payer, without a POA to be needed. The registrations forms are 015 for legal entities and 030 for physical persons.