• Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 7/31/2013

Romania - New rules for permanent establishments; pharmaceutical “clawback tax” 

July 31: Two ordinances concerning forms filed by non-resident taxpayers carrying out business activities in Romania through one or more permanent establishments (PE) were published in the official gazette by the Romanian tax authorities.

PE registration

Form 013 (which concerns tax registration by PEs) is now required to be filed by non-resident taxpayers in Romania. The new filing rule was effective 1 July 2013, and the due date for Form 013 is 31 July 2013 (to be filed together with attestation documents and with the list of PEs registered prior to 30 June 2013).

Amended corporate income tax return

Form 101 (the corporate income tax return form) and the instructions have been amended to allow application of the new rules on the calculation, declaration and payment of corporate income tax by non-resident taxpayers carrying out activities in Romania through one or more permanent establishments, effective 1 July 2013.

Form 101 was due 25 July 2013 for all existing PEs for the tax period ending 30 June 2013.

Corporate income tax for the period 1 July - 31 December 2013 is to be calculated, declared, and paid through the designated PE, no later than 25 March 2014.

Read a July 2013 report [PDF 358 KB] prepared by the KPMG member firm in Romania: TaxNewsFlash (Issue 294)

"Clawback tax" developments

Law no. 208/2013 was published in the Romanian official gazette and, among other things, repeals certain provisions that regulated certain issues in connection with the "clawback tax" regime for pharmaceutical companies, as well as certain provisions regarding the prerogatives of the National Health Insurance Authority (CNAS) to keep records of corporate taxpayers and clawback tax, and to assess and settle complaints.

Read a July 2013 report [PDF 310 KB] prepared by the KPMG member firm in Romania: Tax & Legal Newsflash (Issue 50)

Also included in this report are discussions concerning the following topics:

  • VAT exclusion from the calculation base of the clawback tax
  • Recent court rulings in taxpayers’ favour concerning the clawback tax

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