Legal & Tax Updates

Order no. 3049/2017 for the approval of the model and content of the form for the Country by Country Report was published in the Official Gazette 894/2017

Order no. 3199/2017 for the approval of the Reimbursement  Procedure of taxes, customs duties and others levies and fees paid by the Government of the United State of America, its operating personnel, contractors and its personnel regarding the amounts provided by Art. X point 4 and Art. XI point 3 of the Agreement between the Romanian Government and the Government of the United States of America on Cooperation in the field of combating the proliferation of mass destruction weapons and promoting defense and military relations, ratified pursuant to Government Ordinance 3/1999, approved by Law 100/1999 was published in the Official Gazette 884/2017

Emergency Ordinance no. 79/2017 amending and completing Law no. 227/2015 regarding the Fiscal Code was published in the Official Gazette 885/2017

Order no. 2927/2017 regarding the procedure and conditions for approving the transfer of the amounts from the VAT account was published in the Official Gazette 813/2017

In the Official Gazette no.789/2017 were published the following:

Order n0. 2.856/2017 on setting criteria for evaluating fiscal risks in the case of registration for VAT purposes, for the approval of the Procedure regarding the evaluation of fiscal risk for taxable persons who request registration for value added tax purposes pursuant to art. 316 para. (1) letters a) and c) and para. (12) letter e) of Law 227/2015 on the Fiscal Code, for the approval of the Procedure for registration for value added tax purposes, upon request, pursuant to art. 316 para. (12) letters e) of Law 227/2015 on the Fiscal Code as well as for approval of the Annulment Procedure, ex officio, of registration for value added tax purposes of taxable persons who pose a high fiscal risk according to art. 316 para. (11) letter h) of Law 227/2015 on the Fiscal Code was published in the Official Gazette no.780/2017.

Ordinance no. 30/2017 for amending and completing Law no. 207/2017 regarding the Fiscal Procedure Code was published in the Official Gazette 708/2017

Ordinance no. 23/2017 regarding the VAT split payment mechanism was published in Official Gazette 706/2017

Ordinance no. 25/2017 for amending and completing Law no. 227/2017 regarding the Fiscal Code was published in the Official Gazette 706/31.08.2017