Impozitul pe veniturile obtinute din Romania de nerezidenti , se aplica asupra veniturilor brute

impozabile obtinute din Romania.

Veniturile impozabile obtinute din Romania, indiferent daca veniturile sunt primite in Romania sau in
strainatate, sunt: dividend de la un rezident, dobanzi de la un reszident, dobanzi de la un nerezident
care are un sediu permanent in Romania, daca dobanda este o cheltuiala a sediului permanent/a
sediului permanent desemnat, redevente de la un resident, redevente de la un nerezident care are un
sediu permanent in Romania, daca redeventa este o cheltuiala a sediului permanent/a sediului
permanent desemnat, comisioane de la un rezident, comisioane de la un nerezident care are un sediu
permanent in Romania, daca comisionul este o cheltuiala a sediului permanent/a sediului permanent
desemnat; venituri din activitati sportive si de divertisment desfasurate in Romania, indiferent daca
veniturile sunt primite de catre persoanele care participa efectiv la asemenea activitati sau de catre
alte persoane; venituri din prestarea de servicii de management sau de consultanta din orice
domeniu, daca aceste venituri sunt obtinute de la un rezident sau daca veniturile respective sunt
cheltuieli ale unui sediu permanent in Romania; venituri reprezentand remuneratii primite de
persoane juridice straine care actioneaza in calitate de administrator, fondator sau membru al
consiliului de administratie al unei persoane juridice romane; venituri din servicii prestate in Romania,
exclusiv transportul international si prestarile de servicii accesorii acestui transport; (transport
pasageri sau bunuri), venituri din profesii independente desfasurate in Romania - medic, avocat,
inginer, dentist, arhitect, auditor si alte profesii similare, venituri din premii acordate la concursuri
organizate in Romania; venituri realizate de nerezidenti din lichidarea unei persoane juridice romane;

Exceptari de la impunerea in Romania a platilor efectuate catre nerezidenti

Principalele scutiri mentionate in Codul Fiscal sunt cele cu privire la:

1. Dividendele platite de un rezident unei persoane juridice care indeplineste cumulativ

urmatoarele conditii:

a) este rezidenta intr-un stat membru si are o forma de organizare prevazute la Anexa nr. 1 la
Titlul II din Codul Fiscal;

b) plateste in conformitate cu legislatia fiscala a unui stat membru un tip de impozit pe profit sau
similar acestuia (Anexa nr. 2 Titlul II din Codul Fiscal);

c) detine la momentul platii cel putin 10% din capitalul social al persoanei juridice romane pe o
perioada neintrerupta de 1 an.

All income obtained by non-residents from Romanian taxpayers for the provision of
services rendered in Romania or abroad is subject to 16% WHT rate in Romania.

Non-resident companies not operating through a PE are subject to a 16% WHT on

revenue sourced in Romania, such as interest, royalties, revenue from services,
commissions, and revenue derived from liquidation of a Romanian legal entity.

The tax rate for dividend revenues derived by non-residents from Romania is 5%.
Certain specific provisions and exceptions apply to non-resident WHT, as follows:

 A 50% WHT applies to payments made by Romanian residents (e.g. dividends,

interest, royalties, commissions, services) to non-residents in countries that do
not have an exchange of information agreement concluded with Romania,
regardless of whether the beneficiary of the income is resident of a state with
which Romania has concluded a DTT or not. However, this WHT is applicable
only to the extent such payments result from artificial transactions.
 As Romania is an EU member state, the provisions of the Parent-Subsidiary
Directive apply. Consequently, dividends paid by Romanian companies to
companies resident in one of the EU/EEA member states are exempt from WHT
if the dividend beneficiary has held, at the time of distribution, a minimum of 10%
of the shares of the Romanian company for an uninterrupted period of at least
one year.
 Dividend and interest income obtained from Romania by EEA registered pension
funds is exempt from WHT.
 Romania has implemented the Interest and Royalties Directive. Payments of
interest and royalties made by a Romanian company to another company
resident in an EU member state are tax exempt from WHT if the non-resident
company held, for an uninterrupted period of at least two years, at least 25% of
the share capital of the Romanian company prior to the time of payment.

In order to apply EU legislation, non-resident recipients of the income are required to

present a certificate of tax residence and a declaration attesting to compliance with the
necessary requirements provided by the European Directives.

The Romanian Fiscal Code incorporates the recent amendments to the European
Parent-Subsidiary Directive no. 2011/96/EU. The legislation introduces the anti-abuse
rule for preventing unlawful tax practices used to obtain tax benefits contrary to the
Directive’s principles. Also, dividends received by a Romanian legal entity from a
foreign legal entity under certain conditions will not be taxed as long as those dividends
are not treated as deductible expenses by the paying subsidiary.

The following categories of income derived by non-residents from Romania are exempt
from WHT:

 Interest income and income derived from the sale of debt instruments issued by
the Romanian authorities (e.g. government bonds).
 Revenue from international transportation and accessory services.
 Prizes obtained by individual non-residents from artistic, cultural, or sport
festivals/competitions paid from public funds.
 Income obtained from a partnership constituted in Romania by a non-resident
company (the related profits are subject to corporate profit tax).
Measures are in place for the purpose of eliminating the discriminatory treatment
applied to non-residents deriving interest revenues and/or revenues from freelancing
activities in Romania that are subject to WHT applied to the gross value of the income.

Legal entities/individuals resident in member states of the European Union or the

Economic European Area deriving interest revenues and/or revenues from freelancing
activities in Romania may opt for the regularisation of the WHT by way of declaring and
paying in Romania the corporate income tax/income tax related to the revenues
obtained.

The tax withheld and paid is deemed as an advance payment in connection with the
corporate income tax/income tax.

The possibility for regularisation of the WHT is only applied in the case of revenues
derived from Romania by residents of member states of the European Union or the
European Economic Area, provided that a Convention for the Avoidance of Double
Taxation or a legal instrument for the exchange of information is concluded between
Romania and those states.