According to the new Fiscal Code, Law no. 227/2015, taxpayers who choose to change the fiscal year – different from the calendar year – have the obligation to communicate this option to the competent tax authority within 15 days from the beginning of the modified fiscal year or the date of their registration.
Currently, according to the Fiscal Code still in force, the option to modify the fiscal year needs to be communicated with at least 30 days before the beginning of the modified fiscal year.
The taxpayers who opt for the modified tax year must submit a form (014) „Notice regarding the modification of the fiscal year” developed by a draft order of ANAF which can be found here:
https://static.anaf.ro/static/10/Anaf/legislatie/Ordin_form014_18112015.pdf
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