Warning or penalty? And if it’s penalty, how much is it?

If the tax returns are not submitted, according to the legal terms, this is considered a contravention and it is sanctioned with a penalty. According to
the new Fiscal Procedure Code (Article 336), the penalty quantum starts from 1.000 lei to maximum 5.000 lei for the large and medium taxpayers.

There are also some situations when the company can get away only with a notice!

You could find out from the article wrote by the specialists from Contexpert how the tax inspectors are establishing the quantum of the penalties, in which
cases the warning is applicable and how the penalties can be halved.

To remember! Although the procedure has been drafted precisely to eliminate the subjective factor in determining the penalties, it is not excluded not to
comply with it, in practice. If you notice that you have been penalized more severely than it was the case, you have the right to contest the penalty.

The obligation to submit the fiscal declarations – fiscal registration/ mentions, regarding the payment obligations, regarding the revenues, informative
declarations, recapitulative declarations – within the legal terms, it is stipulated in the Fiscal Procedure Code, and the failure is sanctioned with a
penalty.

It should be mentioned that the tax authority must register the statements even if were not submitted within the legal term, without conditioning it with
the application of the sanction.

When does a company receive a warning?

The procedure for applying penalties is different and it depends on the delay period, the filling mode (correctly or incorrectly), the number of cases when
the company failed to submit the declarations (if it is or not the first time for the same act). According to the procedure, the companies receive only an
warning, without a penalty, if the statement is submitted from its own initiative, in less than 15 days from the expiration of the legal term or if:

the payment obligation during the reporting period is 0, regardless the situation is the consequence of not performing taxable operations or
registering losses;
the taxpayer was not notified by the authorities for the failure to submit the statements or the declaration was submitted within 15 days from the
communication of the notice;
there was no other warning applied for the taxpayer for the same act,

Which are the penalties for every noncompliance?

If the delay period exceeds 15 days, the penalty becomes inevitable, but its amount is different, according to the type of the tax return and the delay
period (between 16 to 30 days, 30 to 45 days etc) and also it depends if the declaration was submitted based on the initiative of the taxpayer or following
a notification from the tax authorities.

To remember! If the penalty is paid within 48 hours after the notification, the amount is halved.

What are the penalties for each type of statements and the delay periods?

A. Fiscal registration statements / mentions (companies) – the forms 010, 040, 050, 060, 089, 090, 091, 092, 093, 094, 097, 098, 099, the statement
regarding the secondary headquarters (no number)

1. Submission based on initiative

1-15 days – warning
16-30 days – 1.000 lei
31-60 days – 1.500 lei
61-90 days – 1.700 lei
Over 90 days – 2.000 lei

2. Submission after the notification

1-15 days – warning
16-30 days – 3000 lei
31-45 days – 4000 lei
Over 45 days – 5000 lei

B. The statements regarding the payment obligations to the general consolidated budget of legal entities

The forms 101,120,122,130,300,301,311,319

Submission based on initiative
1-15 days – warning
16-30 days – 1000 lei
31-60 days – 1500 lei
61-90 days – 1700 lei
Over 90 days – 2000 lei

2. Submission after the notification

1-15 days – 2000 lei
15-30 zile – 3000 lei
31-45 days – 4000 lei
Over 45 days – 5000 lei

C: The statements regarding the payment obligations of legal entities: the Statement regarding the payment obligations to the state budget (Form 100)
and the Declaration regarding the payment obligations of social contributions, income tax and nominal record of insured persons (form 112)

Submission based on initiative

1-15 days warning
15-30 days 1000 lei
31-60 days 1500 lei
61-90 days 1700 lei
Over 90 days 2000 lei

Submission after the notification

1-15 days – 2000 lei
16-30 days – 3000 lei
31-45 days – 4000 lei
Over 45 days – 5000 lei
The informative statements of the legal persons (the forms 205, 210, 392-A, B, 393, 400, FN according to the article 119 of the Fiscal Code)

Submission based on initiative

1-15 days – warning
15-30 days – 1000 lei
31-60 days – 1500 lei
61-90 days – 1700 lei
Over 90 days – 2000 lei

II . Submission after notification

1-15 days – warning
15-30 days – 3000 lei
31-45 days – 4000 lei
Over 45days – 5000 lei

Informative statements regarding the beginning / ceasing the activity of natural persons, who perform activity in Romania and obtain incomes from
salaries abroad (form 222)

Submission based on initiative

1-15 days – warning
15-30 days – 1000 lei
31-60 days – 1500 lei
61-90 days – 1700 lei
Over 90 days – 2000 lei

II . Submission after the notification

1-15 days – warning
15-30 days – 3000 lei
31-45 days – 4000 lei
Over 45 days – 5000 lei

The recapitulative statements of legal entities (form 390)

Submission based on initiative

1-15 days – warning
15-30 days -1000 lei
31-60 days – 2000 lei
61-90 days – 3000 lei
Over 90 days – 4000 lei

II .Submission after the notification

1-15 days – 1000 lei
16-30 days – 2000 lei
31-45 days – 3000 lei
Over 45 days – 5000 lei

The informative statements regarding deliveries / supplies and acquisitions carried out on the national territory of legal entities (form 394)

Submission based on initiative

1-15 days – warning
15-30 days – 12.000 lei
31-60 days – 12.500 lei
61-90 days – 13.000 lei
Over 90 days – 13.500 lei

II . Submission after the notification

1-15 days – warning
15-30 days – 12.000 lei
31-45 days – 13.000 lei
Over 45 days – 14.000 lei

Noutati / Publicatii

Warning or penalty? And if it’s penalty, how much is it?

II .Submission after the notification