The series of checks will be aimed at verifying the presence of fixed and/or permanent offices of non-resident taxpayers on the territory of Romania, the National Tax Administration Agency reports. The institution’s representatives recently stated that a risk analysis is currently being carried out to determine whether some taxpayers meet the criteria of having a permanent establishment and/or a permanent establishment in Romania, but have not been registered for tax purposes.

The topic of permanent and/or permanent headquarters is considered both in Romania and internationally, being one of the most important topics on the agenda of the Organization for Economic Cooperation and Development (OECD), as well as the tax authorities of other member states.

The latter have already established permanent offices in these Member States for taxpayers from Romania and cooperate through an information exchange mechanism to establish the actual fiscal situation and identify such permanent offices/permanent offices that are not properly registered.

At the national level, ANAF is preparing the first control campaign for non-resident taxpayers, after which a control campaign will also be carried out in cooperation with other member states for Romanian resident taxpayers who carry out their activities or receive income in other states.

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The article is signed by Ana Maria Iordache, partner of D&B David si Baias, correspondent of the law firm PwC in Romania

Article supported by PwC Romania