Ceasing your tax residency in Romania can be a complicated process, but by following the correct steps, you can ensure that everything is handled correctly and legally. This guide will walk you through the necessary actions to officially cease your tax residency in Romania, ensuring you comply with all legal requirements.
Determine Your Residency Status
Before proceeding with the cessation of your tax residency, you must first determine whether you are considered a tax resident in Romania. According to the Romanian Fiscal Code, you are a tax resident if you meet any of the following criteria: (1) You have your domicile in Romania; (2) You have your center of vital interests in Romania; (3) You are present in Romania for a period or periods exceeding 183 days within any 12-month period, ending in the calendar year concerned.
Notify the Tax Authorities
Once you have determined that you are a tax resident and wish to cease your residency, you need to notify the Romanian tax authorities. This involves submitting a formal request to the National Agency for Fiscal Administration (ANAF). The request should include personal details, the reason for cessation, and the date you plan to leave the country or cease your residency status.
Submit Form “Chestionar pentru stabilirea rezidenței fiscale a persoanei fizice la plecarea din România”
You must complete and submit the form titled 'Chestionar pentru stabilirea rezidenței fiscale a persoanei fizice la plecarea din România' to ANAF. This questionnaire helps the tax authorities assess your residency status and ensure all your tax obligations are settled before you leave.
Provide Supporting Documentation
Along with the questionnaire, you need to provide supporting documentation, such as proof of departure (e.g., plane tickets), proof of new residency abroad (e.g., rental agreement, employment contract), and any other documents that substantiate your claim of ceasing tax residency in Romania.
Settle Outstanding Tax Obligations
Ensure that all your tax obligations in Romania are settled before you cease your tax residency. This includes paying any outstanding taxes, filing any required tax returns, and ensuring no pending issues with the tax authorities.
Obtain Confirmation from ANAF
After submitting the necessary forms and documents, you must obtain written confirmation from ANAF that your request to cease tax residency has been processed and approved. This confirmation serves as official proof that you are no longer considered a tax resident of Romania.
Legal References
- Romanian Fiscal Code (Codul Fiscal) - Title II: Income Tax
- Order No. 1099/2016 on the Criteria for Establishing Fiscal Residence of Individuals
- Law No. 207/2015 regarding the Fiscal Procedure Code (Codul de Procedură Fiscală)
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