1

MINISTERULFINANELORPUBLICE

ORDINnr.74
pentrureglementareaunoraspecteprivindrezidenafiscalnRomniaapersoanelorfizice

Avnd n vedere prevederile art. 5, art. 40 alin.(2)(7) i ale art. 118 alin.(5) din Legea
nr.571/2003privindCodulfiscal,cumodificrileicompletrileulterioare;
nconformitatecuprevederileconveniilordeevitareadubleiimpuneri,
n temeiul prevederilor art. 10 alin.(4) din Hotrrea Guvernului nr.34/2009 privind
organizareaifuncionareaMinisteruluiFinanelorPublice,cumodificrileicompletrileulterioare,

ministrulfinanelorpubliceemiteurmtorulordin:

CapitolulIDispoziiigenerale

Art.1.
Seaprobformularisticaelaboratpentruaplicareaprevederilorart.40alin.(2)(7)dinLegea
nr.571/2003 privind Codul fiscal, cu modificrile i completrile ulterioare i ale conveniilor de
evitareadubleiimpuneri,prevzutnanexelenr.14carefacparteintegrantdinprezentulordin,
dupcumurmeaz:
a)Chestionar pentru stabilirea rezidenei fiscale a persoanei fizice la sosirea n Romnia
(anexanr.1);
b)Chestionar pentru stabilirea rezidenei fiscale a persoanei fizice la plecarea din
Romnia(anexanr.2);
c)Notificareprivindndeplinireacondiiilorderezidenfiscalpotrivitprevederilorart.7i
art. 40 alin. (2)(6) din Legea nr. 571/2003 privind Codul Fiscal, cu modificrile i completrile
ulterioare sau a Conveniei de evitare a dublei impuneri ncheiat ntre Romnia i , de ctre
persoanelefizicecaresosescnRomniaicareauoederemaimarede183dezile(anexanr.3);
d)Notificareprivindndeplinireacondiiilorderezidenfiscalpotrivitprevederilorart.7i
art. 40 alin. (2)(7) din Legea nr. 571/2003 privind Codul Fiscal, cu modificrile i completrile
ulterioare sau a Conveniei de evitare a dublei impuneri ncheiat ntre Romnia i , de ctre
persoanelefizicecarepleacdinRomniaicareauoederenstrintatemaimarede183dezile
(anexanr.4).

Art.2.
Au obligaia completrii formularului Chestionar pentru stabilirea rezidenei fiscale a
persoanei fizice la sosirea n Romnia persoanele fizice care sosesc n Romnia i au o edere n
statulromnoperioadsaumaimulteperioadecedepescntotal183dezile,peparcursuloricrui
intervalde12luniconsecutive,caresencheienanulcalendaristicvizat.

Art.3.
Au obligaia completrii formularului Chestionar pentru stabilirea rezidenei fiscale a
persoanei fizice la plecarea din Romnia persoanele fizice rezidente n Romnia, precum i
persoanelefizicenerezidente,careauavutobligaiacompletriiformularuluiprevzutlaart.1,lit.a),
carepleacdinaranoastricarevoraveaoederenstrintatemaimarede183dezilentrunan
calendaristic.

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Art.4.
(1) Prin excepie de la art. 2, nu au obligaia completrii formularului Chestionar pentru
stabilirea rezidenei fiscale a persoanei fizice la sosirea n Romnia cetenii strini cu statut
diplomatic sau consular n Romnia, cetenii strini care sunt funcionari ori angajai ai unui
organism internaional i interguvernamental nregistrat n Romnia, cetenii strini care sunt
funcionari sau angajai ai unui stat strin n Romnia, membrii familiilor acestora, cu respectarea
regulilorgeneralealedreptuluiinternaionalsauaprevederiloracordurilorspecialelacareRomnia
esteparte.
(2) Prin excepie de la art. 3, nu au obligaia completrii formularului Chestionar pentru
stabilirearezideneifiscaleapersoaneifizicelaplecareadinRomniaceteniiromnicarelucreaz
nstrintate,cafuncionarisauangajaiaiRomnieintrunstatstrin.

Art.5
(1)Formulareleprevzutelaart.1,lit.a)ib)vorfinregistratedepersoanelefizicencauz,
personalsauprinmputernicit,laautoritateafiscalcompetentnacreirazteritorialpersoana
fiziciaredomiciliulfiscal,potrivitlegii.
(2)Formulareleprevzutelaart.1,lit.c)id)secompleteaz,sesemneaziseelibereazde
ctreautoritateafiscalcompetentnacreirazteritorialpersoanafiziciaredomiciliulfiscal
potrivitlegii,nfunciedecompetene.

Capitolul II Criterii de stabilire a rezidenei persoanelor fizice potrivit conveniilor de

evitareadubleiimpuneri

Art.6
(1) Dac o persoan fizic este considerat rezident att n Romnia ct i ntrun stat
semnatar al conveniei de evitare a dublei impuneri, atunci rezidena persoanei fizice se va stabili
dupcumurmeaz:
a) persoana va fi considerat rezident numai a statului n care are domiciliul, respectiv
locuina permanent aflat la dispoziia sa. O locuin se consider permanent dac este
proprietateapersonalapersoaneifizicesaudacaceastaestenchiriatdepersoanarespectiv.
b)dacaceastadeineolocuinpermanentaflatladispoziiasanambelestate,persoana
esteconsideratrezidentnumaiastatuluincareiarecentrulintereselorvitale,respectivnstatul
cucarerelaiilesalepersonaleieconomicesuntmaiapropiate.Astfel,seacordateniefamilieisale
(so/soie, copil/copii, persoane aflate n ntreinerea persoanei fizice i care sosesc n Romnia
mpreuncuaceasta),relaiilorsaleeconomice(angajatalunuiangajatorromn,implicareantro
activitate de afaceri n Romnia, conturi la bnci n Romnia, carduri de credit/debit la bnci n
Romnia), relaiilor sale sociale ( membru ntro organizaie caritabil, religioas, participri la
activiti culturale sau de alt natur). Dac o persoan fizic ce deine o locuin ntrun stat
semnataraluneiconveniideevitareadubleiimpunerincheiatcuRomniaideine,nproprietate
sau nchiriat i o locuin n Romnia n timp ce o pstreaz pe prima, faptul c pastreaz prima
locuin n statul n care a locuit preponderent, unde a muncit i unde se afl familia sa i toate
proprietilesale,poatempreuncualteelementesdemonstrezecpersoanancauziapstrat
centrul intereselor vitale n cellalt stat i nu n Romnia. Acelai criteriu de stabilire a centrului
intereselor vitale este folosit n mod corespunztor i pentru persoanele fizice rezidente care
prsescRomnia.
c)dacnupoatefideterminatstatulncarepersoanaarecentrulintereselorvitale,saudac
respectivapersoannudeineolocuinpermanentaflatladispoziiasanniciunuldintrestate,se
considercesterezidentastatuluincareaceastalocuietefrecvent.Astfel,sevoraveanvedere
ederilepecarelearepersoanarespectivntoatelocuriledinacelaistat.

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d) dac persoana locuiete n mod obinuit n ambele state sau n niciunul dintre ele, se va
consideracpersoanarespectivesterezidentastatuluiacruinaionalitate/cetenieoare;
e)dac persoana are naionalitatea/cetenia ambelor state sau a niciunuia dintre ele,
autoritile competente ale statelor contractante vor rezolva aceast problem pe cale amiabil la
nivelulacestora,potrivitarticoluluiProceduraamiabildinconveniadeevitareadubleiimpuneri.
(2) La stabilirea rezidenei se vor avea n vedere i comentariile articolului 4 Rezident din
Modelul conveniei de evitare a dublei impuneri al Organizaiei pentru Cooperare i Dezvoltare
Economic.

Art.7
Orice schimbare aprut, care poate aduce modificri n ceea ce privete rezidena fiscal
trebuieaduslacunotinaorganuluifiscaldectrepersoanafizicncauz.

CapitolulIIISosireapeteritoriulRomnieiapersoanelorfizicenerezidente

Seciunea1ElementecareatestrezidenafiscalnRomniapotrivitLegiinr.571/2003
privind Codul fiscal, cu modificarile si completarile ulterioare, precum i alte elemente care sunt
luatenconsiderarelastabilirearezideneifiscale

Art.8
(1)Principaleleelementecarevorfiluatenconsiderarepentrustabilirearezideneifiscalen
RomniaauneipersoanefizicecaresosetenRomniasunturmtoarele:
a)domiciliulinRomnia;
b)locuinapermanentdinRomniaapersoaneifizice,locuincarepoatefinproprietate
saunchiriat,darcarermneoricndladispoziiaacestuiaiafamilieisale;
c)centrulintereselorvitaleamplasatnRomnia;
d) persoana fizic este prezent n Romnia pentru o perioad sau mai multe perioade ce
depescntotal183dezile,peparcursuloricruiintervalde12luniconsecutive,caresencheien
anulcalendaristicvizat.
(2)Potexistaialteelementecaresuntluatenconsiderarelastabilirearezideneifiscalen
Romniasaunstatulstrin,darnumaimpreuncuelementelemenionatelaalin.(1):autovehicul
nregistrat n Romnia/statul strin; permis de conducere emis de autoritatea competent din
Romnia/statulstrin;paaportemisdeautoritateacompetentdinRomnia/statulstrin;persoana
esteasiguratlasistemulasigurrilorsocialedinRomnia/statulstrinntoatperioadancarestn
strintate/Romnia; persoana este asigurat la sistemul asigurrilor sociale de sntate din
Romnia/statulstrinntoatperioadancarestnstrintate/Romnia.

Art.9
(1)DacopersoanfizicnerezidentnufacedovadarezideneintrunstatcucareRomnia
arencheiatconveniedeevitareadubleiimpunerisauesterezidentalunuistatcucareRomnianu
arencheiatconvenieindeplinetecondiiilederezidenprevzutelaart.7alin(1),pct.23lit.b)
sauc)dinLegeanr.571/2003privindCodulfiscal,cumodificarilesicompletarileulterioare,denumita
incontinuareCodulfiscal,sevaconsideracesterezidentfiscalnstatulromn.
(2)Persoanafizicmenionatlaalin.(1),potrivitart.40,alin.(2)dinCodulfiscalvafisupus
impozitului pe venit pentru venitul obinut din orice surs , att din Romnia ct i din afara
Romniei,ncepndcudatade1ianuarieaanuluicalendaristicurmtoranuluincareaceastadevine
rezidentfiscalnRomnia.
(3) Persoanei fizice care are n Romnia obligaie fiscal integral i se elibereaz la cerere
certificatul de reziden fiscal, potrivit pct. 14 din normele de aplicare a Titlului V din Normele

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metodologice de aplicare a Legii nr. 571/2003 privind Codul fiscal, aprobate prin Hotararea
Guvernuluinr.44/2004,cumodificarilesicompletarileulterioare.ncazulobligaieifiscaleintegrale,
persoanafizicrezidentestesupusimpozituluipevenitpentruveniturileobinutedinoricesurs,
attdinRomniactidinafaraRomnieintrunanfiscal.

Seciunea 2 Stabilirea rezidenei fiscale de ctre autoritatea fiscal competent la

momentulsosiriipersoanelorfizicenRomnia

Art.10
Persoana fizic nerezident trebuie s nregistreze la autoritatea fiscal competent
formularulprevzutlaart.1,lit.a),n30deziledelamplinireatermenuluide183deziledeprezen
nRomnia.

Art.11
Laformularulprevzutlaart.1,lit.a)persoanafizicnerezidentvaanexa:
a)copiapaaportului,valabil,iarceteniiUniuniiEuropenevoranexacopiapaaportuluisau
adocumentuluinaionaldeidentitate,valabil;
b)certificatulderezidenfiscaleliberatdeautoritateacompetentastatuluistrincucare
Romniaarencheiatconveniedeevitareadubleiimpunerisauunaltdocumenteliberatdectreo
altautoritatedectceafiscal,careareatribuiindomeniulcertificriirezideneifiscaleconform
legislaieiinterneaaceluistat,noriginalsauncopielegalizat,nsoitedeotraducereautorizatn
limbaromn.Acestcertificat/documentestevalabilpentruanul/aniipentrucareesteemis;
c)documentecareatestexistenauneilocuinenRomniaapersoaneifizice,locuincare
poate fi nproprietatesau nchiriat, darcarermne disponibil oricnd pentru aceast persoan
i/saufamiliasa.

Art.12
(1)Autoritateafiscalcompetentvaanalizandeplinireacondiiilorderezidennfuncie
desituaiaconcretapersoaneifizicelundnconsiderareprevederileconvenieideevitareadublei
impuneri sau prevederile Codului fiscal, dup caz, precum i documentaia prezentat, respectiv
formularulprevzutlaart.1,lit.a),certificatulderezidenfiscalemisdeautoritateafiscalstrin
sauunaltdocumenteliberatdectreoaltautoritatedectceafiscal,careareatribuiindomeniul
certificrii rezidenei fiscale, conform legislaiei interne a acelui stat iorice alte documentece pot
stalabazadeterminriirezideneipersoaneifizice.
(2)Autoritateafiscalcompetent,nurmaanalizeiefectuate,vastabilidacpersoanafizic
nerezidentpstreazrezidenafiscalaceluilaltstatpotrivitconvenieideevitareadubleiimpuneri
sauvafipersoanfizicrezidentfiscalnRomnia.
(3) Autoritatea fiscal competent, n termen de 30 de zile de la depunerea formularului
prevzut la art. 1, lit.a), va notifica persoana fizic dac aceasta are obligaie fiscal integral n
Romnia sau va fi impus numai pentru veniturile obinute din Romnia. n cazul obligaiei fiscale
integrale, persoana fizic rezident este supus impozitului pe venit pentru veniturile obinute din
oricesurs,attdinRomniactidinafaraRomniei.
(4)nsituaiancare,pebazadocumentaieiprezentatedepersoanafizicpentrustabilirea
rezidenei fiscale n Romnia, intervin modificri fa de datele nscrise n notificarea emis de
autoritateafiscalcompetent,aceastavaefectuaonounotificareiovaanulapeceaprecedent,
pentrucorectareaobligaieifiscaleceirevinenRomniapesoaneifizicerespective,pebazanoilor
informaii.
(5)FormaiconinutulNotificriiprivindndeplinireacondiiilorderezidenfiscalpotrivit
prevederilorart.7iart.40alin.(2)(6)dinLegeanr.571/2003privindCodulFiscalsauaConveniei

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deevitareadubleiimpuneri]ncheiatntreRomniai,dectrepersoanelefizicecaresosescn
Romniaicarevoraveaoederemaimarede183dezileesteprezentatnanexanr.3.

Capitolul IV Plecarea de pe teritoriul Romniei a persoanelor fizice rezidente i

nerezidente

Seciunea1ElementecareatestrezidenafiscalnRomniasaunstatulstrin,potrivit
convenieideevitareadubleiimpuneri,respectivaCoduluifiscal,dupcaz

Art.13
(1) Principalele elemente care vor fi luate n considerare pentru stabilirea rezidenei unei
persoanefizicecareprseteRomniasunturmtoarele:
a)domiciliuldinRomnia;
b)locuinapermanentdinRomniaapersoaneifizice,locuincarepoatefinproprietate
saunchiriat,darcarermneoricndladispoziiaacestuiaiafamilieisale;
c) centrul intereselor vitale amplasat n Romnia; faptul c soul/soia, copilul(ii) sau
persoaneleaflatenntreinereapersoaneinuprsescRomniampreuncuaceasta.
(2) Pot exista i alte elemente care sunt luate n considerare la meninerea rezidenei n
Romnia, dar numai mpreun cu elementele menionate la alin. (1): autovehicule nregistrate n
Romnia/statul strin; permis de conducere emis de autoritile competente din Romnia/statul
strin;paaportemisdeautoritilecompetentedinRomnia/statulstrin;persoanaesteasigurat
la sistemul asigurrilor sociale din Romnia/statul strin n toat perioada n care st n
strintate/Romnia; persoana este asigurat la sistemul asigurrilor sociale de sntate din
Romnia/statulstrinpeparcursulperioadeincarestnstrintate/Romnia.

Art.14
ncazulncareopersoanfizicromnprseteRomniadefinitivinumaiaredomiciliun
ara noastr, rezidena fiscal obinut n alt stat nu va fi afectat de revenirile ocazionale n
Romnia.

Seciunea 2 Stabilirea rezidenei fiscale de ctre autoritatea fiscal competent la

momentulplecriipersoanelorfizicedinRomnia

Art.15
n vederea scoaterii/meninerii din/n eviden de ctre autoritatea fiscal competent,
persoanafizicrezidentnRomnia,respectivpersoananerezidentauobligaiasnregistrezecu
30 de zile naintea plecrii din Romnia, formularul prevzut la art. 1, lit.b) la autoritatea fiscal
competent unde a nregistrat formularul prevzut la art. 1, lit.a), dac persoana n cauz nu a
informatcuprivirelaschimbareadomiciliului/locuineipermanente.

Art.16
(1)Autoritateafiscalcompetentanalizeazndeplinireacondiiilorderezidennfuncie
desituaiaconcretapersoaneifizicelundnconsiderareprevederileconvenieideevitareadublei
impuneri sau prevederile Codului fiscal, dup caz, precum i documentaia prezentat, respectiv
formularul prevzut la art. 1, lit.b), orice alte documente ce pot sta la baza determinrii rezidenei
persoanei fizice, precum i dup caz, certificatul de reziden fiscal emis de autoritatea fiscal
strinsauunaltdocumenteliberatdectreoaltautoritatedectceafiscal,careareatribuiin
domeniulcertificriirezideneifiscaleconformlegislaieiinterneaaceluistat.

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(2)Autoritateafiscalcompetent,nurmaanalizeiefectuate,stabiletedacpersoanafizic
rezidentfiscalnRomniapstreazrezidenanaranoastrpotrivitconvenieideevitareadublei
impuneri,respectivCoduluifiscalsauestepersoanfizicnerezidentnRomnia.
(3) Autoritatea fiscal competent, n termen de 15 zile de la depunerea formularului
prevzut la art. 1, lit.b) va notifica persoanei fizice dac aceasta are n continuare obligaie fiscal
integral n Romnia sau va fi scoas/meninut din/n evidenele fiscale. n cazul obligaiei fiscale
integrale,persoanafizicrezidentestesupusncontinuareimpozituluipevenitpentruveniturile
obinutedinoricesurs,attdinRomniactidinafaraRomniei.
(4)FormaiconinutulNotificriiprivindndeplinireacondiiilorderezidenfiscalpotrivit
prevederilorart.7iart.40alin.(2)(7)dinLegeanr.571/2003privindCodulFiscal,cumodificrilei
completrileulterioaresauaConventieideevitareadubleiimpunerincheiatntreRomniai,de
ctrepersoanelefizicecarepleacdinRomniaicarevoraveaoederenstrintatemaimarede
183dezileesteprezentatnanexanr.4.

Art.17
(1)Daculteriornregistrriiformularuluiprevzutlaart.1,lit.b),persoanafizicrezident
romn,cudomiciliulnRomniadovedeteschimbarearezideneintrunstatcucareRomniaare
ncheiatconveniedeevitareadubleiimpuneri,aceastavaanexalaformularulmaisusmenionat,
certificatulderezidenfiscalemisdeautoritateacompetentastatuluicarelconsiderrezident
fiscal sau un alt document eliberat de ctre o alt autoritate dect cea fiscal, care are atribuii n
domeniul certificrii rezidenei fiscale conform legislaiei interne a acelui stat, n vederea aplicrii
prevederilorconveniei.Persoanafizicrezidentromn,cudomiciliulnRomniavacontinuasfie
considerat rezident n Romnia, avnd obligaie fiscal integral pn la sfritul anului
calendaristic n care a fcut dovada schimbrii rezidenei fiscale n alt stat cu care Romnia are
ncheiatconveniedeevitareadubleiimpuneri.
(2)Persoanafizicrezidentromn,cudomiciliulnRomnia,carepleacntrunstatcucare
Romnianuarencheiatconveniedeevitareadubleiimpuneri,completeazformularulprevzutla
art.1,lit.b)iesteobligatncontinuarelaplataimpozituluipeveniturileobinutedinoricesurs,
att din Romnia, ct i din afara Romniei, pentru anul calendaristic n care persoana fizic
prsetearanoastr,precuminurmtorii3anicalendaristici.
(3)Persoanafizicnerezidentcareaavutobligaiacompletriiformularuluiprevzutlaart.
1, lit.a) i a obinut pe perioada ederii n Romnia rezidena fiscal n Romnia, va completa la
prsirea teritoriului Romniei numai formularul prevzut la art. 1, lit.b) i nu va mai face dovada
schimbriirezideneifiscalentrunaltstat.AceastavaficonsideratrezidentfiscalnRomniapn
la sfritul anului calendaristic n care a intervenit schimbarea n urma creia persoana fizic
prsete Romnia i completeaz formularul prevzut la art. 1, lit.b) avnd i pentru acest an
obligaiefiscalintegralnRomnia.
(4)PersoanafizicnerezidentcarepeperioadaederiinRomniaiadoveditrezidenantr
unstatcucareRomniaarencheiatconveniedeevitareadubleiimpuneriicareaavutobligaia
completrii formularului prevzut la art. 1, lit.a), va completa la prsirea teritoriului Romniei
formularulprevzutlaart.1,lit.b).

CapitolulVDispoziiitranzitoriiifinale

Art.18
(1) Pe parcursul anului 2012 au obligaia completrii formularului Chestionar pentru
stabilirea rezidenei fiscale a persoanei fizice la sosirea n Romnia, prevzut la art. 1 lit.a) i
persoanelefizicecareausositnRomniadup1.01.2009icarecontinusfieprezentenRomnia
idup1.01.2012.

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(2) Persoanele fizice nerezidente sosite n ara noastr nainte de 1.01.2009 i care solicit
eliberarea Certificatului de reziden fiscal privind aplicarea Conveniei/Acordului de evitare a
dublei impuneri dintre Romnia i , pentru persoane fizice rezidente n Romnia au obligaia
completriiformularuluiChestionarpentrustabilirearezideneifiscaleapersoaneifizicelasosirea
nRomnia,prevzutlaart.1lit.a)itotodatsfacdovadapliiimpozituluipevenitpentru
veniturileobinutedinoricesurs,attdinRomniactidinafaraRomniei,pentrucategoriilede
veniturisupuseimpozituluinRomnia.

Art.19
Formularistica prevzut la art. 1 poate fi adaptat n funcie de situaia concret a
contribuabilului.

Art.20
(1) Formularele prevzute n anexele 1 i 2 din prezentul ordin se difuzeaz gratuit
persoanelor fizice de ctre unitile fiscale subordonate sau se pot descrca depe siteul Ageniei
NaionaledeAdministrareFiscal,laadresawww.anaf.mfinante.ro.
(2)Formulareleprevzutenanexele1i2dinprezentulordinsedepunnformatdehrtie,
directlaregistraturaorganuluifiscalsaulaoficiulpotal,prinscrisoarerecomandatcuconfirmare
deprimire.

Art.21
Direcia legislaie impozite directe din cadrul Ministerului Finanelor Publice, Direcia
generalproceduripentruadministrareaveniturilor,Direciageneralmetodologiifiscale,ndrumare
i asisten a contribuabililor, precum i direciile generale ale finanelor publice judeene i a
municipiului Bucureti din cadrul Ageniei Naionale de Administrare Fiscal vor duce la ndeplinire
prevederileprezentuluiordin.

Art.22
PrezentulordinsepublicnMonitorulOficialalRomniei,ParteaI.

EmislaBucureti,ladata23ianuarie2012

MINISTRULFINANELORPUBLICE,

GHEORGHEIALOMIIANU

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Anexa nr.1
Annex no. 1
Nr. i data nregistrrii la autoritatea fiscal*
Number and date of registration at the tax authority*
/.
*Numr de nregistrare ca operator de date cu caracter personal: 759
Registration number as personal data operator: 759

Chestionar pentru stabilirea rezidenei fiscale a persoanei fizice la sosirea n Romnia

Set of questions for determining the fiscal residence of the individual on the arrival in Romania
A. Date de identificare ale persoanei fizice care sosete n Romnia
Identification data of the individual arriving in Romania
Nume i prenume .............................................................., Cetenie/Naionalitate..................................,
Name and surname
Citizenship/Nationality
Cod Numeric Personal (din statul strin) ......................................................................................,
Personal identification number (of the foreign state)
Cod Numeric Personal (emis de autoritatea romn)/NIF ........................................................................,
Personal/Tax identification number (given by the Romanian authority)
Data naterii (zz.ll.aaaa) ..........................................................., Anul fiscal .............................................
Date of birth (dd/mm/yyyy)
Fiscal year
Stare civil:
Civil status

cstorit()
married

necstorit()
single

divorat()
divorced

vduv()
widower/widow

B. Adresa i perioada de edere n Romnia

Address and period of staying in Romania
Adresa din Romnia i telefonul ................................................................................................
Address in Romania and phone
.....................................................................................................................................................................
Adresa de e-mail .........................................................................................................................................
E-mail address
Adresa din strintate (nainte de a sosi n Romnia) ........................................................................
Address abroad (before arriving in Romania)
...................................................................................................................., Statul .....................................
Country
Data sosirii n Romnia (zz.ll.aaaa) ...........................................................................................................
Date of arrival in Romania (dd/mm/yyyy)
Ct timp preconizai c vei petrece n Romnia? ..
How long do you intend to stay in Romania?

C. Rezidena fiscal
Fiscal residence
a) Suntei considerat rezident fiscal ntr-un stat cu care Romnia nu are
ncheiat convenie de evitare a dublei impuneri?
Are you considered a fiscal resident of a country not having a convention
for the avoidance of double taxation concluded with Romania?

DA
YES

NU
NO

b) Suntei considerat rezident fiscal ntr-un stat cu care Romnia are

ncheiat convenie de evitare a dublei impuneri?
Are you considered a fiscal resident of a country that has a convention
for the avoidance of double taxation concluded with Romania?

DA
YES

NU
NO

n caz afirmativ, avei obligaie fiscal integral n acel stat?

If yes, do you have a full tax liability in that country?

DA
YES

NU
NO

c) Ai prezentat autoritilor fiscale din Romnia certificatul de reziden

fiscal emis de autoritatea competent a statului care v consider rezident?
Have you presented to the Romanian tax authorities the certificate of fiscal
residence issued by the competent authority of the country that considers
you to be its resident?

DA
YES

NU
NO

Prezentarea certificatului de reziden fiscal emis de autoritatea competent a statului care v

consider rezident fiscal face posibil aplicarea conveniei de evitare a dublei impuneri ncheiat de
Romnia cu statul care a emis certificatul de reziden fiscal.
The presentation of the certificate of fiscal residence issued by the competent authority of the country
that considers you to be its fiscal resident enables the application of the convention for the avoidance
of double taxation concluded between Romania and the country that has issued the certificate of fiscal
residence.
D. Motivul sosirii n Romnia
Reason for the arrival in Romania
Ai fost detaat n Romnia de un angajator strin;
You have been detached in Romania by a foreign employer
Ai fost angajat n Romnia de un angajator romn;
You have been hired in Romania by a Romanian employer
Desfurai activitate independent n Romnia;
You are performing a self-employment activity in Romania
Suntei pensionar;
You are retired
Studiai, predai sau efectuai cercetare ntr-o instituie de nvmnt din Romania sau ntr-un
institut de cercetare din Romania (menionai numele i adresa instituiei) ..
...;
You are studying, teaching or doing research in an educational institution or research institute in
Romania (please mention the name and address of the institution)

altele (explicaii)
others (please explain)

10
E. Relaia de angajare
Employment relationship
Dac vei fi angajat sau vei desfura activitate n Romnia, bifai csua care vi se aplic:
If you are going to be hired or performing activity in Romania, please tick the appropriate box

Suntei detaat n Romnia de un angajator strin (precizai numele, adresa persoanei unde ai fost
detaat i anexai contractul)
You are detached in Romania by a foreign employer (please mention the name and address of the
person where you have been detached and attach the contract. ......................................................
....................................................................................................................................................................;

Suntei angajat n Romnia de un angajator romn (precizai numele, adresa angajatorului romn i
anexai contractul)
You are hired in Romania by a Romanian employer (please mention the name and address of the
Romanian employer and attach the contract)............................................................................................
....................................................................................................................................................................;
Desfurai activitate independent n Romnia (menionai tipul activitii i locul unde se
desfoar activitatea i anexai documentul care atest autorizarea)
You are performing a self-employment activity in Romania (please mention the type of activity and
place where the activity is performed and attach the document certifying the authorization)
.
.
F. Relaii familiale
Family relations
Sosesc n Romnia mpreun cu dvs. i se afl n ntreinerea dvs.:
There are arriving with you in Romania and are depending on you
soul/soia
rezident n Romnia nerezident n Romnia statut nedeterminat
husband/wife
resident in Romania
non- resident in Romania
undetermined status
copilul minor
rezident n Romnia nerezident n Romnia statut nedeterminat
minor child
resident in Romania
non-resident in Romania
undetermined status
sau
or
o persoan
rezident n Romnia nerezident n Romnia statut nedeterminat
a person
resident in Romania
non- resident in Romania
undetermined status
Introducei numele, codul numeric personal/numrul de identificare fiscal i adresa unde locuiesc
aceste persoane
Please mention the name, the personal/tax identification number and the address where these
persons live
.....................................................................................................................................................................
.....................................................................................................................................................................
.....................................................................................................................................................................
.....................................................................................................................................................................
.....................................................................................................................................................................

11
n strintate deinei o locuin:
You have a dwelling place abroad

n proprietate (precizai adresa) .....

owned (please mention the address)
;
nchiriat (precizai adresa i perioada pentru care ai nchiriat locuina) .
rented (please mention the address and the period for which the dwelling place was rented)
.
G. Vei continua s obinei venituri din strintate din:
You will continue to obtain income from abroad of

activiti dependente

employment activities
ctiguri de capital
capital gains
pensii
pension
niciun punct nu se aplic
none of the points apply

activiti independente

dobnzi
dividende
self-employment activities
interest
dividends
venituri din proprieti imobiliare
redevene
income from immovable property
royalties
altele (descriei) .
others (please describe)

H. Informaii suplimentare
Additional information

intenionai s deinei n continuare o locuin n strintate

you still intend to have a dwelling place abroad

soul/soia,

copilul minor

sau
o persoan aflat n ntreinerea dvs.
husband/wife
minor child
or
a person depending on you
rmn n strintate i nu sosesc n Romnia mpreun cu dvs.
are remaining abroad and are not arriving with you in Romania
avei autovehicul nregistrat
you have a registered vehicle
avei permis de conducere emis de autoritatea competent
you have a driving license issued by the competent authority
avei paaport emis de o autoritate competent
you have a passport issued by a competent authority
suntei asigurat la sistemul asigurrilor sociale de sntate
you are insured with a health insurance system
suntei asigurat la sistemul asigurrilor sociale
you are insured with a social security system

niciun punct din aceast seciune nu se aplic

n strintate

n Romnia

abroad
din strintate
from abroad
din strintate
from abroad
din strintate
from abroad
din strintate
from abroad

in Romania
din Romnia
from Romania
din Romnia
from Romania
din Romnia
from Romania
din Romnia
from Romania

12
none of the points in this section apply
I. Alte informaii
Other information
Prezentai informaii suplimentare care considerai c sunt utile autoritii fiscale n vederea stabilirii
rezidenei dvs. fiscale n Romnia/alt stat
Please provide any additional information that you consider useful for the fiscal authority in order to
determine your fiscal residence in Romania/other country

...........................................
Data
Date

..............................................
Semntura solicitantului
Signature of applicant

J. Date de identificare ale mputernicitului (mputernicirea emis de o autoritate strin va fi nsoit

de o traducere autorizat n limba romn)
Identification data of the assignee (the empowerment issued by a foreign authority will be
accompanied by a certified translation into Romanian)

Reprezentantul/mputernicitul persoanei fizice

Agent/assignee of the individual
Nume i prenume: ......................................................................
Name and surname
Domiciliu fiscal: ..........................................................................
Fiscal domicile
Cod numeric personal: ...............................................................
Personal identification number
Semntura: ..................................................................................
Signature
Data: .............................................................................................
Date
Sub sanciunile aplicate faptei de fals n acte publice, declar c datele nscrise n acest formular sunt
corecte i complete.
Under the sanctions applied to forgery of public documents, I hereby declare that the data presented
in this document are correct and complete.
Persoana impozabil este obligat s aduc la cunotina organului fiscal orice schimbare aprut care
poate aduce modificri n ceea ce privete statutul rezidenei n Romnia.
The taxpayer is required to notify the fiscal authority about any changes that can affect the residence
status in Romania.

13
INSTRUCIUNI
A) Persoana fizic nerezident va anexa:
a) copia paaportului, valabil iar cetenii Uniunii Europene vor anexa copia paaportului sau a
documentului naional de identitate, valabil; i dup caz,
b) i dup caz, certificatul de reziden fiscal eliberat de autoritatea competent a statului strin
sau un alt document eliberat de ctre o alt autoritate dect cea fiscal, care are atribuii n domeniul
certificrii rezidenei conform legislaiei interne a acelui stat, n original sau n copie legalizat,
nsoite de o traducere autorizat n limba romn;
c) documente care atest existena unei locuine n Romnia a persoanei fizice, locuin care poate
fi n proprietate sau nchiriat, dar care rmne disponibil oricnd pentru aceast persoan i/sau
familia sa;
d) la cererea autoritii fiscale romne, persoana impozabil este obligat s prezinte documentele
solicitate de aceasta, nsoite de o traducere autorizat n limba romn i, dup caz, s aduc clarificri
adiionale.
B) Pentru informaiile prevzute la litera C din anex, organul fiscal va acorda asistena
necesar declarantului.
C) Chestionarul va fi completat cite, cu majuscule sau dup caz prin bifarea cu X a casuei
corespunzatoare. Se admite editarea i/sau completarea chestionarului n format word. Chestionarul va
fi n format A4 i se completeaz pe ambele parti ale imprimatului.

INSTRUCTIONS
A) The non-resident individual shall enclose:
b) a valid copy of the passport and for the European Union citizens a valid copy of the passport
or the national identity document;
b) and, as the case may be, the original or the certified copy of the certificate of fiscal residence
issued by the competent authority of the foreign country or another document issued by an authority
other than the fiscal one, which is responsible for certifying the residence according to the national
legislation of that country, accompanied by a certified translation into Romanian;
c) documents attesting the existence of a dwelling place of the individual in Romania, which can be
owned or rented and which remains available at any time for that person and/or his/her family;
d) at the request of the Romanian tax authority, the taxpayer is required to submit the documents
requested by it, accompanied by a certified translation into Romanian and, as the case may be, to
make additional clarifications.
B) For the information in letter C of the annex, the tax authority shall provide any necessary
assistance to the declarant.
C) The questionnaire will be legibly filled in, in capital letters or, as the case may be, by
ticking X in the appropriate box. The editing and/or completion of the questionnaire in a Word
format is accepted. The questionnaire will have an A4 format and is completed on both sides.

14
Anexa nr. 2
Annex no. 2
Nr. i data nregistrrii la autoritatea fiscal*
Number and date of registration at the tax authority*
/.
*Numr de nregistrare ca operator de date cu caracter personal: 759
Registration number as personal data operator: 759

Chestionar pentru stabilirea rezidenei fiscale a persoanei fizice la plecarea din Romnia
Set of questions for determining the fiscal residence of the individual when leaving Romania
A. Date de identificare ale persoanei fizice rezidente/ nerezidente care pleac din Romnia
Identification data of the resident/non-resident individual leaving Romania
Nume i prenume ............................................................., Cetenie/Naionalitate ..................................,
Name and surname
Citizenship/Nationality
Cod Numeric Personal/NIF .......................................................................................................................,
Personal/Tax identification number
Data naterii (zz.ll.aaaa) ..........................................................., Anul fiscal .............................................
Date of birth (dd/mm/yyyy)
Fiscal year
Stare civil:
Civil status

cstorit()
married

necstorit()
single

divorat()
divorced

vduv()
widower/widow

B. Adresa n/n afara Romniei i perioada de edere n afara Romniei

Address in/ outside Romania and period of staying outside Romania
Adresa din Romnia (nainte de a prsi Romnia)
Address in Romania (before leaving Romania)

adresa de domiciliu ................................................................................................................................

home address
.....................................................................................................................................................................
adresa locuinei permanente ..................................................................................................................
permanent home address
.....................................................................................................................................................................
Statul n care vei locui/se solicita rezidena ..............................................................................................
Country you will live in/for which residence is requested
Adresa, telefonul i adresa de e-mail din strintate ..................................................................................
Address, phone and e-mail address from abroad
.....................................................................................................................................................................
Data plecrii din Romnia (zz.ll.aaaa) .......................................................................................................
Date of departure from Romania (dd/mm/yyyy)

15
Ct timp preconizai c vei petrece n afara Romniei? ............................................................................
How long do you intend to stay outside Romania?
C. Declaraie privind rezidena fiscal
Declaration on fiscal residence
a) Suntei rezident fiscal n Romnia la data plecrii din Romnia?
Are you a fiscal resident of Romania when leaving Romania?

DA
YES

NU
NO

b) Suntei rezident fiscal ntr-un stat cu care Romnia are ncheiat

o convenie de evitare a dublei impuneri?
Are you a fiscal resident of a country that has a convention for
the avoidance of double taxation concluded with Romania?

DA
YES

NU
NO

n caz afirmativ, avei obligaie fiscal integral n acel stat?

If yes, do you have a full tax liability in that country?

DA
YES

NU
NO

c) Suntei rezident fiscal ntr-un stat cu care Romnia nu are ncheiat

o convenie de evitare a dublei impuneri?
Are you a fiscal resident of a country not having a convention for
the avoidance of double taxation concluded with Romania?

DA
YES

NU
NO

Pentru aplicarea prevederilor conveniei de evitare a dublei impuneri persoana fizic romn are
obligaia s prezinte certificatul de reziden fiscal emis de autoritatea competent a statului strin
care l consider rezident fiscal i cu care Romnia are ncheiat convenie.
For the application of the provisions of the convention for the avoidance of double taxation, the
Romanian individual is required to submit the certificate of fiscal residence issued by the competent
authority of the foreign country that considers him/her to be its fiscal resident and that has a
convention concluded with Romania.
D. Motivul plecrii din Romnia
Reason for leaving Romania
Suntei detaat n strintate de un angajator romn;
You have been detached abroad by a Romanian employer
Suntei angajat n strintate de un angajator strin;
You have been hired abroad by a foreign employer
Desfurai activitate independent n strintate;
You are performing a self-employment activity abroad
Suntei pensionar;
You are retired
Studiai, predai sau efectuai cercetare ntr-o instituie de nvmnt strin sau ntr-un institut
strin de cercetare (menionai numele i adresa instituiei)
You are studying, teaching or doing research in a foreign educational institution or research
institute (please mention the name and address of the institution)
........;
altele (explicaii) ...
others (please explain)
.
.

16

E. Relaia de angajare
Employment relationship
Dac vei fi angajat sau vei desfura activitate n strintate, bifai csua care vi se aplic:
If you are going to be hired or performing activity abroad, please tick the appropriate box

Suntei sau vei fi detaat n strintate de un angajator romn (menionai numele i adresa
angajatorului i anexai contractul)
You are or will be detached abroad by a Romanian employer (please mention the name and address
of the employer and attach the contract)
....
;
Suntei sau vei fi angajat de un angajator strin (menionai numele i adresa angajatorului i
anexai contractul)
You are or will be hired by a foreign employer (please mention the name and address of the
employer and attach the contract)

;
Vei desfura activitate independent (menionai tipul activitii i locul unde se desfoar
activitatea)
You are going to perform a self-employment activity (please mention the type of activity and the
place where the activity is performed)
.
.
F. Relaii familiale
Family relations
Prsesc Romnia mpreun cu dvs. i se afl n ntreinerea dvs:
There are leaving Romania with you and are depending on you
soul/soia
rezident n Romnia nerezident n Romnia statut nedeterminat
husband/wife
resident in Romania
non- resident in Romania
undetermined status
copilul minor
rezident n Romnia nerezident n Romnia statut nedeterminat
minor child
resident in Romania
non- resident in Romania
undetermined status
sau
or
o persoan
rezident n Romnia nerezident n Romnia statut nedeterminat
a person
resident in Romania
non- resident in Romania
undetermined status
Introducei numele, codul numeric personal/numrul de identificare fiscal i adresa unde locuiesc
aceste persoane:
Please mention the name, the personal/tax identification number and the address where these
persons live:
.....................................................................................................................................................................
.....................................................................................................................................................................
.....................................................................................................................................................................
.....................................................................................................................................................................
.....................................................................................................................................................................

17
.....................................................................................................................................................................
n strintate deinei o locuin:
You have a dwelling place abroad

n proprietate (precizai adresa) .....

owned (please mention the address)
;
nchiriat (precizai adresa i perioada pentru care ai nchiriat locuina) .
rented (please mention the address and the period for which the dwelling place was rented)
.
G. Vei continua s obinei venituri din Romnia din:
You will continue to obtain income from Romania of

activiti dependente

activiti independente
dobnzi
dividende
employment activities
self-employment activities
interest
dividends
ctiguri de capital
venituri din cedarea folosinei bunurilor
pensii
capital gains
income from assigning the use of property
pension
altele (descriei) .
others (please describe)
niciun punct nu se aplic
none of the points apply

H. Informaii suplimentare
Additional information

intenionai s deinei n continuare o locuin n Romnia

you still intend to have a dwelling place in Romania

soul/soia,

copilul minor

sau
o persoan aflat n ntreinerea dvs.
husband/wife
minor child
or
a person depending on you
rmn n Romnia i nu prsesc ara mpreun cu dvs.
remain in Romania and are not leaving the country with you
avei autovehicul nregistrat
you have a registered vehicle
avei permis de conducere emis de autoritatea competent
you have a driving license issued by the competent authority
avei paaport emis de o autoritate competent
you have a passport issued by a competent authority
suntei asigurat la sistemul asigurrilor sociale de sntate
you are insured with a health insurance system
suntei asigurat la sistemul asigurrilor sociale
you are insured with a social security system

n strintate

n Romnia

abroad
din strintate
from abroad
din strintate
from abroad
din strintate
from abroad
din strintate
from abroad

in Romania
din Romnia
from Romania
din Romnia
from Romania
din Romnia
from Romania
din Romnia
from Romania

18

niciun punct din aceast seciune nu se aplic

none of the points in this section apply

I. Alte informaii
Other information
Prezentai informaii suplimentare care considerai c sunt utile autoritii fiscale n vederea stabilirii
rezidenei dvs.fiscale n Romnia/alt stat
Please provide any additional information that you consider useful for the fiscal authority in order to
determine your fiscal residence in Romania/other country

...........................................
Data
Date

..............................................
Semntura solicitantului
Signature of applicant

J. Date de identificare ale mputernicitului (mputernicirea emis de o autoritate strin va fi nsoit

de o traducere autorizat n limba romn)
Identification data of the assignee (the empowerment issued by a foreign authority will be
accompanied by a certified translation into Romanian)

Reprezentantul/mputernicitul persoanei fizice

Agent/assignee of the individual
Nume i prenume: ......................................................................
Name and surname
Domiciliu fiscal: ..........................................................................
Fiscal domicile
Cod numeric personal: ...............................................................
Personal identification number
Semntura: ..................................................................................
Signature
Data: .............................................................................................
Date
Sub sanciunile aplicate faptei de fals n acte publice, declar c datele nscrise n acest formular sunt
corecte i complete.
Under the sanctions applied to forgery of public documents, I hereby declare that the data presented
in this document is correct and complete.
Persoana impozabil este obligat s aduc la cunotina organului fiscal orice schimbare aprut care
poate aduce modificri n ceea ce privete statutul rezidenei n Romnia
The taxpayer is required to notify the fiscal authority about any changes that can affect the residence
status in Romania.
__________________________________________________________________________________

19
n situaia n care plecarea dvs. se anuleaz i ai depus deja acest formular, v rugm s informai
autoritatea fiscal asupra schimbrii produse
If your departure is canceled and you have already filed this form, please notify the fiscal authority of
the change occurred
INSTRUCIUNI
A) Persoana fizic rezident cu domiciliul n Romnia va anexa dup caz certificatul de
reziden fiscal eliberat de autoritatea competent a statului strin sau un alt document
eliberat de ctre o alt autoritate dect cea fiscal, care are atribuii n domeniul certificrii
rezidenei conform legislaiei interne a acelui stat, n original sau n copie legalizat,
nsoite de o traducere autorizat n limba romn.
B) La cererea autoritii fiscale romne, persoana fizic este obligat s prezinte documentele
solicitate de aceasta, nsoite de o traducere autorizat n limba romn i, dup caz, s
aduc clarificri adiionale.
C) Pentru informaiile prevzute la litera C din anex, organul fiscal va acorda asistena
necesar declarantului.
D) Chestionarul va fi completat cite, cu majuscule sau dup caz prin bifarea cu X a csuei
corespunzatoare. Se admite editarea i/sau completarea chestionarului n format Word.
Chestionarul va fi n format A4 i se completeaz pe ambele pri ale imprimatului.

INSTRUCTIONS
A) The resident individual residing in Romania shall enclose as the case may be the original
or the certified copy of the certificate of fiscal residence issued by the competent authority
of the foreign country or another document issued by an authority other than the fiscal one,
which is responsible for certifying the residence according to the national legislation of
that country, accompanied by a certified translation into Romanian.
B) At the request of the Romanian tax authority, the individual is required to submit the
documents requested by it, accompanied by a certified translation into Romanian and, as
the case may be, to make additional clarifications
C) For the information in letter C of the annex, the tax authority shall provide any necessary
assistance to the declarant.
D) The questionnaire will be legibly filled in, in capital letters or, as the case may be, by
ticking X in the appropriate box. The editing and/or completion of the questionnaire in a
Word format is accepted. The questionnaire will have an A4 format and is completed on
both sides.

20
ANEXA nr.3
ANNEX no. 3

ROMNIA
ROMANIA
MINISTERUL FINANELOR PUBLICE
MINISTRY OF PUBLIC FINANCE
Agenia Naional de Administrare Fiscal
National Agency for Tax Administration
...................................................................................................

Adresa: .....................................................................
Address
E-mail: .......................................................................
E-mail address

Nr. i data eliberrii

Number and date of issue
...................................../.....................................

NOTIFICARE
NOTIFICATION
privind ndeplinirea condiiilor de reziden fiscal potrivit prevederilor art. 7 i art. 40 alin.(2) - (6)
regarding the fulfillment of thefiscal residence conditions according to the provisions of Article 7 and
din Legea nr. 571/2003 privind Codul Fiscal, cu modificrile i completrile ulterioare
Article 40 para (2) - (6) of the Law no. 571/2003 on the Fiscal Code with subsequent amendments and completions

sau a Conveniei de evitare a dublei impuneri

or the Convention for the avoidance of double taxation
ncheiat ntre Romnia i ,
concluded between Romania and
de ctre persoanele fizice care sosesc n Romnia i
by individuals arriving in Romania and which
care vor avea o edere mai mare de 183 de zile
are going to stay for more than 183 days

Ctre: Nume i prenume Cetenie/Naionalitate .........,

To
Name and surname
Citizenship/Nationality
Cod Numeric Personal (din statul strin) ..................................................................................................,
Personal identification number (of the foreign state)
Cod Numeric Personal (emis de autoritatea romn)/NIF ........................................................................,
Personal/Tax identification number (given by the Romanian authority)
Adresa de coresponden:
Address of correspondence
Judeul .........................., Localitatea ............................, Sectorul ............, Codul potal .........................,
County
City
District
Postal code
Strada ..........................................................., Nr. ............, Bloc ........., Scara ........, Etaj ......., Ap. ..........
Street
No.
Block
Scale
Flat
Ap.
Din analiza datelor furnizate de dvs. prin Chestionarul pentru stabilirea rezidenei fiscale a persoanei
fizice la sosirea n Romnia, nregistrat sub nr. ..........................., din data de ......................., a
Certificatului de reziden fiscal eliberat de autoritatea competent din ..............................................,

21
n data de ..................................., precum i a documentaiei depuse de dvs., au rezultat urmtoarele
constatri referitoare la implicaiile fiscale ale ederii dvs. n Romnia:

By analyzing the data that you have provided in the Set of questions for determining the fiscal
residence of the individual on the arrival in Romania, registered with no...................... of..................
the certificate of fiscal residence issued by the competent authority of ..................................on,............
as well as the documents submitted by you, the following findings on the tax implications of your stay
in Romania have resulted :

Suntei considerat persoan fizic nerezident i v pstrai rezidena statului ....................,

potrivit Conveniei de evitare a dublei impuneri ncheiat ntre Romnia i .............................................
You are considered a non-resident individual and you keep your residence in .................................
according to the Convention for the avoidance of double taxation concluded between Romania
and..
Sunt impozabile n Romnia numai veniturile obinute de dvs. din Romnia.
Romania will tax only the income obtained by you from Romania.
sau / or

Suntei considerat persoan fizic rezident n Romnia i avei obligaie fiscal integral n
Romnia.
You are considered an individual resident in Romania and you have a full tax liability in Romania.

n cazul obligaiei fiscale integrale suntei supus impozitului pe venit pentru veniturile obinute
din orice surs, att din Romnia, ct i din afara Romniei.
In case of a full tax liability you are subjected to an income tax on the income obtained from
any source, both from Romania and from abroad.
Pentru informaii suplimentare n legtur cu aceast notificare, persoana care poate fi
contactat este dna./dl. ., la sediul nostru sau la numrul de telefon
, ntre orele ..
For additional information about this notification you can contact Mrs./Mr...............................
at our office or at the phone number.................... within the following hours
Director executiv/general,
Executive/General Director
Nume i prenume ....
Name and surname
Semntura i tampila unitii
Signature and stamp

22
ANEXA nr. 4
ANNEX no. 4

ROMNIA
ROMANIA
MINISTERUL FINANELOR PUBLICE
MINISTRY OF PUBLIC FINANCE
Agenia Naional de Administrare Fiscal
National Agency for Tax Administration
...................................................................................................

Adresa: .....................................................................
Address
E-mail: .......................................................................
E-mail address

Nr. i data eliberrii

Number and date of issue
...................................../.....................................

NOTIFICARE
NOTIFICATION
privind ndeplinirea condiiilor de reziden fiscal potrivit prevederilor art. 7 i art. 40 alin. (2) - (7)
regarding the fulfillment of the fiscal residence conditions according to the provisions of Article 7 and
din Legea nr. 571/2003 privind Codul Fiscal, cu modificrile i completrile ulterioare
Article 40 para. (2) - (7) of the Law no. 571/2003 on the Fiscal Code with subsequent amendments and completions

sau a Conveniei de evitare a dublei impuneri

or the Convention for the avoidance
ncheiat ntre Romnia i ,
of double taxation concluded between Romania and
de ctre persoanele fizice care pleac din Romnia i
by individuals leaving Romania and which
care vor avea o edere n strintate mai mare de 183 de zile
are going to stay abroad for more than 183 days

Ctre: Nume i prenume Cetenie/Naionalitate .........,

To
Name and surname
Citizenship/Nationality
Cod Numeric Personal/NIF........................................................................................................................,
Personal/Tax identification number
Adresa de coresponden:
Address of correspondence
Judeul .........................., Localitatea ............................, Sectorul ............, Codul potal .........................,
County
City
District
Postal code
Strada ..........................................................., Nr. ............, Bloc ........., Scara ........, Etaj ......., Ap. ..........
Street
No.
Block
Scale
Flat
Ap.
Din analiza datelor furnizate de dvs. prin Chestionarul pentru stabilirea rezidenei fiscale a persoanei
fizice la plecarea din Romniei, nregistrat sub nr. ......................, din data de ......................., a
Certificatului de reziden fiscal eliberat de autoritatea competent din ..............................................,
n data de ..................................., precum i a documentaiei depuse de dvs., au rezultat urmtoarele
constatri referitoare la implicaiile fiscale ca urmare a plecrii dvs. din Romnia:

23
By analyzing the data that you have provided in the Set of questions for determining the fiscal
residence of the individual when leaving Romania, registered with no.
of the certificate of
fiscal residence issued by the competent authority of............................on............, as well as the
documents submitted by you, the following findings on the tax implications of your departure from
Romania have resulted:

Sunteti considerat persoan fizic rezident n Romnia i avei n continuare obligaie

fiscal integral n Romnia.
You are considered an individual resident in Romania and you still have a full tax liability
in Romania.

potrivit Conveniei de evitare a dublei impuneri ncheiat ntre Romnia i ............................

according to the Convention for the avoidance of double taxation concluded between
Romania and ...............................
sau
or

potrivit Legii nr. 571/2003 privind Codul fiscal, cu modificrile i completrile ulterioare
according to the Law no. 571/2003 on the Fiscal Code, with subsequen amendments and
completions .
n cazul obligaiei fiscale integrale suntei supus impozitului pe venit pentru veniturile obinute din
orice surs, att din Romnia, ct i din afara Romniei.
In case of a full tax liability you are subjected to an income tax on the income obtained from any
source, both from Romania and from abroad.

Suntei considerat rezident fiscal al ..................................., potrivit Conveniei de evitare a dublei

impuneri ncheiat ntre Romnia i ........................................................ i vei fi meninut/scos din
evidena autoritii fiscale romne ncepnd cu data de .............................................................................
You are considered a fiscal resident of .......................... according to the Convention for the
avoidance of double taxation concluded between Romania and and you are going to
be
kept/removed from the records of the Romanian tax authority starting with..
Pentru informaii suplimentare n legtur cu aceast notificare, persoana care poate fi contactat este
dna./dl. ., la sediul nostru sau la numrul de telefon
, ntre orele ..
For additional information about this notification you can contact Mrs./Mr................................... at
our office or at the phone number.................................... within the following hours ..
Director executiv/general,
Executive/General Director
Nume i prenume ....
Name and surname
Semntura i tampila unitii
Signature and stamp