Bookkeeping
quote

REQUEST
CALL BACK

FREE CASE EVALUATION

New rules for the fiscal administration of secondary offices

Written by: Bridgewest

New_rules_for_the_fiscal_administration_of_secondary_spaces.jpgMedium sized taxpayers who own secondary offices need to observe new rules regarding the administration of these headquarters, after an order of the Romanian National Agency for Fiscal Administration changed the previous regulations for administration.
 
The National Agency for Fiscal Administration issued Order no. 3001/2014, published in the Official Gazette, thus establishing new rules for the administrative authority for secondary offices.
 

New administrative authorities

 
Before the new regulations entered into force, the secondary offices belonging to medium sized taxpayers were administered by the county public administrations belonging to the public finances and the Regional General Directorate of Public Finance, according to the applicable jurisdiction for the area within which the business operated its activities.
 
According to the new changes, secondary offices are now administered by the county public administration belonging to the public finances and the Regional Directorate of Public Finance, according to the applicable jurisdiction of the taxpayer’s fiscal address.
 
Order no. 3001/2014 is applicable for medium sized taxpayers who open secondary offices in other cities than the one in which the taxpayer has its registered place of business. Also, the order applies to secondary offices which have more than five employees and secondary offices which have less than five employees or no employees.
 

Other information for taxpayers

 
Taxpayers who decide to transfer an office or open a secondary office need to monitor the procedure in order to make sure that the office is registered with the competent and appropriate fiscal authorities. Any changes need to be announced within 30 days and failure to observe the regulations can result in fines between 1,000 lei and 5,000 lei, with the possibility to reduce the fine by half, if it is paid within the first 48 hours.
 
Our accountants in Romania can help you with information about financial issues. Please contact our office in Bucharest for a detailed offer of our accounting services.