Tax alerts 2024

December

• Updates on Public Country-by-Country Reporting format
• Read the article here
• Amendments to the Government Emergency Ordinance no. 78/2024 amending and supplementing Law No. 227/2015 on the Fiscal Code, and for the regulation of some fiscal-budgetary measures
• Read the article here
• e-Invoice Guide
• Read the article here
• Significant fiscal changes
• Read the article here
• Government extends the tax amnesty deadline until 19 December 2024
• Read the article here

November

• Amendments to the Fiscal Code on corporate income tax, minimum turnover tax for micro-enterprises, and excise duties
• Read the article here
• Amendments to the tax amnesty procedure and the procedure for the cancellation of certain budgetary obligations
• Read the article here
• Amendments brought to the Fiscal Code by Emergency Ordinance no. 128/2024 and the suspension of the application of the double taxation treaty between Romania and the Republic of Belarus
• Read the article here
• RO e-Transport System update
• Read the article here
• Amendment of tax registration forms for taxpayers and the types of tax obligations that constitute the tax vector - D010, D015, and D700
• Read the article here
• Latest tax measures
• Read the article here

October

• Amendments to the VAT Refund Procedure for Non-Profit Entities
• Read the article here

September

• Tax amnesty for debtors and incentives for taxpayers who comply with tax liabilities
• Read the article here
• Amendments regarding the non-taxable threshold for pension income
• Read the article here
• Romania’s reciprocity declaration to the United Kingdom of Great Britain and Northern Ireland regarding the refund of value added tax for certain transactions
• Read the article here
• Latest updates on the RO e-VAT compliance notification
• Read the article here

August

• Changes in the Republic of Moldova transfer pricing legislation
• Read the article here
• Amendments to the procedure for the application of measures for the restructuring of outstanding budgetary obligations
• Read the article here

July

• Declaration on special tax on high-value immovable and movable property 
• Read the article here
• Updates on e-Invoice registration and pre-filled RO e-TVA return form approval
• Read the article here
• Declaration regarding the special tax on high-value immovable and movable goods
• Read the article here
• Amendments to the RO e-Invoice system and implementation and use of the pre-filled RO e-VAT return. Changes regarding the national RO e-Transport system.
• Read the article here

June

• Changes in the field of excise duties and social contributions
• Read the article here
• VAT and excise duty changes
• Read the article here

May

• Changes in the field of VAT deduction rights and Excise Duties
• Read the article here
• Changes in the field of reporting of taxes, duties, and social contributions
• Read the article here
• News in the field of RO e-Transport, Excise Duties and Direct Taxes
• Read the article here
• Legislative changes in the gambling industry
• Read the article here

April

• Extension of the e-reporting deadlines
• Read the article here
• Updates regarding windfall tax
• Read the article here
• Amendments to the minimum turnover tax, microenterprise regime and VAT
• Read the article here
• Amendments brought to foreigners' regime
• Read the article here
• CESOP Implementation & other tax amendments
• Read the article here

February

• Order 134 approving the implementation of Transfer Pricing rules in Republic of Moldova
• Read the article here
• Updating the tax registration forms of taxpayers and the types of tax obligations forming the tax vector
• Read the article here
• Multilateral Instrument Updates (MLI)
• Read the article here

January

• Amendments and supplements to the Methodological Norms for the application of the Fiscal Code
• Read the article here
• Amendments brought to the register of purchases of housing subject to reduced VAT rate
• Read the article here
• EU Directive 2523/2022 on ensuring a global minimum level of taxation for multinational enterprises in the EU
• Read the article here