The National Agency for Fiscal Administration (ANAF) has announced the amendment of Form 100, a decision that comes in the context of implementing a new tax facility granted to taxpayers: the 10% bonus applicable to the construction tax. This measure was introduced through Emergency Ordinance no. 115/2023, as part of the government’s efforts to encourage timely payment of tax obligations and support voluntary compliance.

Legislative context

Emergency Ordinance no. 115/2023 establishes the granting of a 10% bonus for taxpayers who pay the construction tax on time. The measure mainly targets entities operating in fields where these types of assets generate significant tax burdens. The bonus aims to reduce the tax burden for compliant taxpayers and encourage early or on-time payment of owed taxes.

ANAF identified the need to update the form used for declaring the construction tax, Form 100, so that the new tax facility is clearly, transparently, and uniformly reflected nationwide.

What does the amendment of Form 100 involve?

Form 100 is the document through which taxpayers declare their payment obligations to the state budget, and in the case of the construction tax, it is the main reporting instrument to the tax authorities. The proposed amendment consists of introducing a distinct section that allows for the clear display of the 10% bonus granted to eligible taxpayers.

Thus, the new version of Form 100 will allow the declaration of the full value of the construction tax, the display of the 10% reduction in the form of a bonus, as well as a clear indication of the actual amount due after applying this reduction. Additionally, the updated form facilitates proper alignment with the legally established payment deadlines, contributing to simpler and more transparent tax compliance.

This amendment is essential to make the application of the bonus a clear and predictable process, both for taxpayers and for the tax administrations collecting these amounts.

Who qualifies for the bonus?

According to GEO 115/2023, taxpayers who owe construction tax and fully pay this tax obligation by the legal deadline benefit from a 10% bonus. This measure encourages voluntary compliance and offers a concrete tax advantage to those who meet payment deadlines.

The bonus is not automatically applied to all taxpayers, but only to those who fulfill the condition of full and timely payment. Thus, correct and responsible fiscal behavior is encouraged, while also providing a significant reduction in the amount to be paid.

Why is it important to show the bonus in the form?

Without this amendment, taxpayers benefiting from the bonus did not have a clear mechanism to officially reflect the applicable tax reduction. This increased the risk of errors, misunderstandings, or inconsistent interpretations, which could have led to disputes during audits or inspections.

By introducing a dedicated section in the new Form 100, ANAF aims to provide procedural clarity, prevent potential disputes related to the correct completion of the declaration, and align the method of tax reporting with the new legislative provisions regarding the 10% bonus applicable to the construction tax.

The amendment process under decision-making transparency

The draft order amending Form 100 was published on ANAF’s website in the section dedicated to public consultations. This practice is important as it offers taxpayers, tax consultants, and other stakeholders in the economic environment the opportunity to contribute observations and suggestions before the official adoption of the document.

The revised form is expected to be approved by an order of the ANAF president and to be used for the next reporting deadlines for the construction tax.

Practical implications for taxpayers

For companies owning taxable constructions, the amendment of Form 100 implies a series of essential adjustments: updating internal procedures for calculating tax obligations, adapting accounting and ERP systems to correctly reflect the 10% bonus, preparing the staff responsible for completing tax returns to use the new form, and, last but not least, ensuring timely payment to effectively benefit from the bonus.

Cabot recommends that all taxpayers who owe construction tax closely monitor legislative and administrative changes in order to comply with the new requirements without the risk of costly errors.

A useful measure, but one that requires vigilance

The update of Form 100 to reflect the 10% bonus is a beneficial measure for compliant taxpayers who pay their tax obligations on time. However, the implementation of this facility requires increased attention to details, deadlines, and procedural compliance.

All companies affected by this change must prepare in advance, adapt internal tax reporting workflows, and seek specialized support where necessary.

The Cabot Transfer Pricing team is ready to provide full support to taxpayers in the context of the new tax changes, offering consultancy on the correct application of the construction tax bonus, assistance in completing and submitting the new Form 100, as well as constant updates on relevant tax legislation in Romania.

For additional information or personalized support, do not hesitate to contact our team.