Romania: Amendments to the Fiscal Procedural Code

Period for correction of errors. A Government Emergency Ordinance has extended the period in which a taxpayer may file a request to the tax authorities for the correction of errors in payment documents to five years. The term of five years starts on 1 January of the year following that in which the payment in error was made.

From June 2011, taxpayers also owe a default interest rate of 0.05% for each day of delay in the case of unpaid tax obligations. Before this change, the maximum period for filing an application to correct errors was one year from the date of payment while the interest rate payable in the case of unpaid tax obligations was 0.04% for each day of delay.

Free movement of persons. On 27 June 2011 amendments to the provisions regarding the free movement on Romanian territory of citizens of the European Union and citizens of the European Economic Area entered into force. Under these provisions EU citizens who enter Romanian territory and are in search of employment can now benefit from a residency right of up to six months from the date of entry, without meeting any additional conditions.

The registration certificate issued to EU citizens now has a validity period of 5 years from the date of issuance. Upon request of the EU citizen, the registration certificate may be issued for a period of less than 5 years, but not less than one year.

EU citizens or their family members who are able to prove their status as frontier workers under EC Regulations regarding social security systems will be assigned a Personal Identification Number without issuing a document attesting their residence on Romanian territory.

The registration certificates and residency card issued to EU citizens in accordance with the provisions prior to the present changes will be valid for five years and ten years, respectively, from date of issue.



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