Natural persons who have a fiscal residence in Romania and carry out activities on the territory of Romania, when they receive wages from abroad, they are obliged to pay tax on income from wages to the state budget of Romania. In this regard, a new ANAF order (231/2023) has appeared, and fiscal consultant Adrian Benza has made a brief analysis of it.

There are two possible procedures for application:

1. An employer from abroad appoints an employee from Romania to submit a declaration on income tax and social insurance;

2. An employer from abroad does NOT appoint an employee to submit tax returns in Romania. In this case, the tax declaration on income from wages received from abroad is submitted by the natural person who receives the wages on form D 224.

According to Bența, OpANAF no. 231/2023 updates the D224 form according to the income tax deductions from the salary that an individual is entitled to or that are required to be declared, for example:

• Premiums for voluntary health insurance or subscription health services paid by employees, up to an annual amount of EUR 400;

• The fee for the use of sports facilities is paid by employees within the annual amount of 400 euros.

In the rest, other tax obligations are preserved in the sense that the declaration is submitted every month by the 25th of the following month, by which the income tax on wages must also be paid.

Note: In a situation where natural persons residing in Romania do not meet the condition of fiscal residence, but continue their stay in Romania for a period longer than that provided for by the Convention on the Avoidance of Double Taxation, these persons will pay income tax on wages for the entire period activities carried out in Romania, until the 25th of the month following the one in which this period was exceeded, and, of course, you can use the declaration in the form 224.