APPROVAL OF THE PROCEDURE GOVERNING THE DECLARATION AND TAX REGISTRATION OF SECONDARY ESTABLISHMENTS EMPLOYING STAFF

The fiscal framework regulating the registration of secondary establishments employing staff,  reviewed under the Ordinance no. 6/2026, was recently supplemented by the Order of the President of ANAF no. 508 of April 20, 2026, approving the procedure for declaration and fiscal registration of these structures.

New elements introduced by the order of April 20

• Introduces the Form 060 („Declaration for fiscal registration / Declaration of mentions / Declaration for removal of the secondary office / the secondary establishment designated to pay salaries and salary related revenues (060)”) as sole registration tool (secondary establishment), mentions (regarding the removal or modification of some information related to secondary establishments priory declared) and removal.
• Regulates the territorial jurisdiction of the fiscal bodies;
• Allows filling on paper to the registration office of the fiscal body (of the designated secondary establishment employing staff) or by post with registered letter, and electronically (SPV);
• Introduces rules for removal of the existing fiscal codes;
• Details the transitory regime applicable by June 30, 2026, to the registration of secondary establishments with at least one employee located outside the jurisdiction of the territorial unit / administrative-territorial subdivision where the fiscal headquarter of the taxpayer is located;
• Approves the fiscal registration forms of taxpayers and the types of fiscal obligations;

Key elements of the new regime

According to Ordinance no. 6/2026, the taxpayer having organized several secondary establishments in the territorial jurisdiction of the same administrative-territorial subdivision must declare one „designated secondary establishment” which is the only one to receive a Tax Identification Code (CIF in Romanian).

The other offices will only be listed in the form (point II of the form) without need to submit proof of legal ownership thereof, unless changes occurred since their registration.

In order to declare a new designated secondary establishment, the same 060 form is submitted, checking the box „Declaration of mentions”. At point I of the form shall be provided the identification data of the new designated secondary establishment. The tax identification code allocated to the previous designated office is maintained and the tax body issues a new updated tax registration certificate.

For each secondary establishment, which is registered for tax purposes, at the date of submission of the declaration, the taxpayer shall also provide the tax registration code, for removal, in accordance with the law.

Secondary offices located in other administrative-territorial jurisdictions, other than those of the fiscal domicile, are registered for tax purposes separately by submitting the form 060 to the competent fiscal body.

After processing of the filling, the Tax Identification Code is issued along with the tax registration certificate. Taxpayers enrolled in the Virtual Private Space (SPV in Romanian) receive the tax registration certificate via this service.

The general filling deadline is 30 days since each secondary office is organized and the documentation filled must include proof of legal ownership of the premises where the secondary establishment is organized.

Exceptionally, if all the secondary offices are located in the same administrative-territorial unit / subdivision where the taxpayer has its fiscal domicile, the tax on salary and salary related income are declared and paid based on the taxpayer’s Tax Identification Code without a distinctive code being issued for each secondary establishment.

Transitory regime: by June 30, 2026

Up to this date, taxpayers having organized secondary establishments must submit form 060, establish the designated secondary establishment, if applicable, and declare all existing secondary establishments employing staff.

The taxpayer can declare all organized secondary establishments in a single electronic form, by filling in the sections of the form accordingly.

During this period, the individual registration obligation is suspended, sanctions do not apply, and the tax authority may ex officio proceed to removal of existing codes.