Both Romanian companies and individuals need to “record the contracts/documents concluded with non-resident foreign legal entities or people who carry out on Romania’s territory services such as construction work, installation, surveillance activities, consultancy, technical assistance or any other services(…), which generate taxable revenues,” reads the ANAF press release.
The same obligation applies to foreign companies that carry out their local activities through a permanent headquarters.
These documents need to be recorded at ANAF, and this can be done by submitting the 017 Form. (source: Romania-insider.com)
