The Order for the approval of the model and the content of the forms used for declaring the taxes
and fees with the establishment regime by self-taxation or withholding tax was adopted.
In fact, Annex no. 1 – form 100 “Declaratie privind obligatiile de plata la bugetul de stat” is
amended and replaced with annex no. 1 of the issued order; Annex no. 2 – form 710 – “Declaratie
rectificativa” is amended and replaced by annex no. 2 of the order; Annex no. 3 “Nomenclatorul
obligatiilor de plata la bugetul de stat” according to which a new position is introduced regarding
the advance payments of the tax for some incomes from independent activities, respectively
Annex no. 4 “Instructiuni de completare a formularului 100 – Declaratie privind obligatiile de
plata la bugetul de stat”.
Form 100 – “Declaratie privind obligatiile de plata la bugetul de stat” is used starting with the
fiscal obligations that have the legal declaration term January 25, 2021, and form 710 regarding
“Declaratie rectificativa” is used from the moment of publishing the order.
