Order no. 1415 of the president of the National Agency for
Fiscal Administration regarding the procedure for recording the
contracts concluded between Romanian legal entities and
foreign individuals or legal entities was published by the
Official Gazette no. 699/ 17.19.2007.
The main provisions are:
The Romanian legal entities, receiving services provided by
a non-resident have the obligation to register those contracts
with the fiscal authorities (the obligation was already
provided by point 21 of the Norms to apply the Fiscal Code,
as per the modification entering into force starting from
01.01.2007;
The term to register the contracts is 15 days from the date
when the contract was signed or form the date of any
modification of the contract, using a form provided by the
present document ;
The fiscal authorities will organise the data base of the
contracts.
Article by Simona Bodiut (www.safecont.ro).
Subscribe to:
Post Comments (Atom)
Posts
1 comment:
is there a requirement for a seperate contract to accompany a purchase order for goods and or services
Post a Comment