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Are you employing expats or sending your employees across the border? If so, there is a number of fiscal obligations you must comply with. Our Romanian experts gathered the most important aspects of cross-border mobility regarding tax and labour law. Learn about conditions on tax residency, personal income tax, social security and health insurance contributions or penalties for non-compliance in our eBook on expat tax in Romania.
Our local tax, payroll and labour law experts are here to help you – as an expat or an employer – to obtain essential expert advice, so that you can effectively address all the matters related to cross-border mobility in Romania and other locations globally.
A person is a Romanian tax resident, if:
has a permanent home in Romania
is present in Romania for a period (or more periods) exceeding a total of 183 days, during any 12 consecutive months, ending in the current calendar year
is a Romanian citizen working abroad, as an official or employee of Romania in a foreign state
has the centre of vital interests in Romania
Calendar year
The tax return is due by:
25th day of the month following the payment
Delayed filing of the tax return: from EUR 105 up to EUR 1,050
Delayed payment of the due tax: 0.03% per day of delay and a fine from EUR 210 up to EUR 2,900
Delayed or missing registrations at tax authorities: from EUR 105 up to EUR 1,050
Delayed or missing report on monthly salary or withholding tax from salary: from EUR 105 up to EUR 1,050 and for taxes and contributions subject to withholding tax from EUR 210 up to EUR 2,900
Not requesting an A1 form from the respective authorities: from EUR 1,050 up to EUR 1,850
Delayed report on social security: from EUR 105 up to EUR 1,050
Delayed payment of the social security contributions: 0.03% per day of delay and a fine from EUR 210 up to EUR 2,900
Delayed or missing registrations for the purposes of social security: from EUR 105 up to EUR 1,050
Delayed report on health insurance: from EUR 1,050 up to EUR 1,850
Delayed payment of the health insurance contributions: from EUR 105 up to EUR 1,050
Delayed or missing registrations for the purposes of health insurance: 0.03% per day of delay and a fine from EUR 210 up to EUR 2,900
About Accace
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and more than 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 50 jurisdictions with nearly 2,500 professionals, we support more than 15,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 200,000 pay slips globally.
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