Order of the Ministry of Public Finance no. 1099 / 2016 of 12 July 2016, on individual Romanian tax residence, was published in the Official Journal of Romania no. 577 of 29 July 2016. The Order‘s provisions are applicable starting from 29 July 2016 and it replaces Order no. 74/2012 on individual Romanian tax residence.
The Order updates the content and model of the Questionnaires for determining an individual’s tax residence upon arrival in / departure from Romania, as well as the content and model of the related Notifications on fulfilment of the residence conditions.
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