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We would like to quickly remind you about the upcoming obligation of submission of the tax Form 402 “Informative statement re. the salary-nature revenues, including the directors’ remunerations paid out from Romania towards residents of another EU state member”.
More specifically, following the EU exchange of information measures adopted by Romania, Romanian has enforced into its domestic legislation the obligation of the Romanian entities, which are paying salary-income or other revenues assimilated to salaries to individuals tax residents in other EU Member States, to disclose on an annual basis via Form 402 detailed information regarding such revenues (name of the beneficiaries, address and tax residence of the beneficiaries, revenues obtained from Romania via salary or other revenues assimilated to salary, etc.).
This statement is applicable for revenues earned in Romania under individual employment contracts, mandate agreements, or other types of dependent activities by non-resident EU individuals (e.g., administrators, directors, members of the board of directors, supervisory board, or similar governing bodies).
What are the types of revenues covered by Fiscal Form 402 in Romania?
The types of revenues covered by Form 402 include, but are not limited to:
The deadline to file Form 402 is the last day of February for income earned in the previous year (i.e., 28 February 2026 for revenues earned during 2025).
If your company falls under this reporting obligation, Accace Romania Tax team is available for any further discussions and clarifications on the steps to be undertaken for fulfilling the fiscal compliance actions.
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 approximately 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 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.
