According to the Project, Form 207 on withholding tax/ incomes exempt for non-resident income beneficiaries will contain a mandatory field Romanian Tax Identification Code. According to the completion instructions, this field must be filled in with the fiscal identification number ("NIF") of the non-resident beneficiary, issued by the relevant authority in Romania.

Given that in the past, the tax registration of non-resident taxpayers who only earned income subject to the types of taxation covered by these forms has rarely been applied in practice, the declaration for annual tax deduction at source for non-residents' income from Romania was usually completed with the identification data of the recipient of income in his or her state of residence.

However, starting in 2017, a new version of the statement, in electronic format, was published by the tax authorities (D207), including a new heading entitled: Tax Identification Code in Romania. Although initially the statement could not be completed and filed without including an NIF, both in 2017 and 2018, the tax authorities allowed the submission of the form without the completion of this field. However, after the approval of this latest Order, completion is expected to no longer be possible without the inclusion of an NIF.

Starting from this year, the submission deadline for Form 207 is January 31, 2019. Failure to submit is an administrative offence and is penalised by a fine of between RON 1,000 and RON 5,000. However, more critically, failure to submit the declaration may prevent taxpayers from claiming a withholding tax refund or from obtaining a certificate of attestation of payment of withholding tax (necessary for a non-resident taxpayer in his / her country of residence).