Customs and taxes – citizens
The income tax represents an obligatory contribution that must be paid by each citizen or trading company that accomplishes incomes on Romania’s territory. Details regarding this tax can be found in the Fiscal Code and its methodological norms.
Information about the owed contributions
- to the public system of pensions and social assurances
- to the health fund
- to the unemployment fund
In this section, you can find the texts of the law that establish the rights and obligations of a (un)/employed person, as well as the level of the contributions that this person owes.
The payment of the road tax is compulsory for any automobile that uses the national roads. Here you can find information about who, where and which are the necessary papers needed to pay this tax.
Customs and taxes – Trading companies
Customs applied to trading companies
This section describes the customs and taxes perceived for the foundation of trading companies, profit and income tax, value-added tax and other similar customs provided by the Fiscal Code.
To access the electronic form of the declarations, financial situations and fiscal index cards that need to be handed in, you can access the web page of the Ministry of Public Finances.
Customs applied to noon-profit companies
The Fiscal Code provides the description of customs and compulsory financial situations for the non-profit organizations.
To access the electronic form of the financial situations of this domain, you can access the web page of the Ministry of Public Finances.
The advantages of anticipated custom payment
The anticipated payment of taxes and customs is sustained by the Romanian State by conceding bonuses. The anticipated payment terms and the value of the allotted bonuses are described in the methodological norms of the Fiscal Code.
Penalizations regarding the late custom payment
The late payment/ failure to pay the customs and taxes implies specific penalizations described in the methodological norms of the Fiscal Code. These also contain information about the terms and the cotes of these penalizations.
By consulting the methodological norms of the Fiscal Code, you can access information regarding the payment modalities of customs and taxes owed to the Romanian State.