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Amendments regarding registration of secondary establishments
In the Official Gazette no. 329 of 24 April 2026, the Order no. 508/2026 approving the Procedure for the registration of secondary establishments as payers of salaries and salary-assimilated income, in accordance with Law no. 273/2006, has been published, as well as the amendment of the Order of the President of the National Agency for Fiscal Administration no. 1,699/2021 approving the tax registration forms for taxpayers and the types of tax obligations forming the fiscal vector.
Under the new provisions, taxpayers who have multiple secondary establishments organized as salary payers within the territorial jurisdiction of the same administrative‑territorial unit are required to establish one of these as the designated secondary establishment and to request its tax registration. Tax registration obligations apply in the following cases:
The taxpayer is required to submit Form 060 to the competent tax authority within 30 days from the date of organizing each secondary establishment.
The taxpayer must request the tax registration of the secondary establishment within 30 days from the date of its establishment. At the same time, transitional provision are introduced, applicable until 20 June 2026, establishing the obligation for taxpayers with multiple existing secondary establishments to notify the competent authority by submitting the Form 060. For more details, please consult the Official Gazette website. The EY team is available for further details on the above. |
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