Changes made to some forms: OPANAF no. 172/2024

The takeaway 

Order no. 172/2024 of the president of the National Fiscal Administration Agency (OPANAF no. 172/2024) brought changes to the forms approved by OPANAF no. 587/2016:

• Form 100 ‘Declaration regarding payment obligations to the state budget’;

• Form 710 ‘Corrective Statement’;

• Annex to Form 100 ‘Nomenclature of payment obligations to the state budget’.

Forms 100 and 710 and the Nomenclature of payment obligations to the state budget have been updated to align with the changes made to the Fiscal Code by Law no. 296/2023.

In detail

Through OPANAF no. 172/2024, the forms, the list of payment obligations to the state budget and the instructions for completing the forms have been amended and completed:

• The content of Forms 100 ‘Declaration regarding payment obligations to the state budget’ and 710 ‘Corrective declaration’ have been changed by the introduction of a column that taxpayers will check if they set the profit tax at the level of the minimum turnover tax.

• In the Nomenclature of payment obligations to the state budget, the obligations from positions 50 and 51 have been renamed:

  • Excise duties on products containing tobacco intended for smokeless inhalation, including those contained in refills supplied with e-cigarettes and other similar personal electric vaporisation devices (previously known as ‘Excise duty on heated tobacco products’).

  • Excise duty on liquids with or without nicotine, intended for inhalation without burning, including those contained in refills supplied with electronic cigarettes and other similar personal electric vaporisation devices (previously known as ‘Excise duty on liquids containing nicotine intended for inhalation with an electronic device of the type electronic cigarette’).

• In the Nomenclature of payment obligations to the state budget, eight new items have been added after item 93 for declaring the obligations introduced by Law no. 296/2023:

  • Turnover tax owed by credit institutions – Romanian legal entities and Romanian branches of credit institutions – foreign legal entities.

  • Specific turnover tax due by legal entities carrying out activities in the oil and natural gas sectors.

  • Advance payments on account of the annual special tax, due quarterly in accordance with the provisions of art. XLIV of Law no. 296/2023.

  • The special annual fee in accordance with the provisions of art. XLIV of Law no. 296/2023.

  • Excise duties on smokeless inhalation products containing tobacco substitutes, with or without nicotine, including those contained in refills supplied with electronic cigarettes and other similar personal electric vaporisation devices.

  • Excise duty on non-alcoholic drinks with added sugar for which the total sugar level is between 5 g and 8 g/100 ml.

  • Excise duty on non-alcoholic drinks with added sugar for which the total sugar level is over 8 g/100 ml.

  • Tax on income from the transfer of the use of goods, other than those from the leasing of agricultural goods and from the rental for tourist purposes of rooms located in personally owned homes, withheld at source by legal entities or other entities obliged to keep accounting records.

• Through OPANAF no. 172/2024, changes have been made to the instructions for completing Forms 100 and 710.

Forms 100 and 710, the Nomenclature attached to Form 100 and the Instructions for completing forms 100 and 710, with the amendments and additions approved by OPANAF no. 172/2024, are to be used starting with the obligations related to January 2024.

Source: [OPANAF no. 172/2024 regarding the amendment and completion of OPANAF no. 587/2016 for the approval of the model and content of the forms used for the declaration of taxes and fees with the self-imposition of withholding regime, published in the Official Gazette no. 100 dated 2 February 2024]