Esteemed Partners, we invite you to access the most recent Tax Alert prepared by the ECOVIS Romania team, with the main focus on the following:

• Law no. 322/2021 for the completion of Law no. 227/2015 on the Fiscal Code;
• Emergency Ordinance no. 130/2021 regarding some fiscal-budgetary measures, the extension of some terms, as well as the modification of some normative acts;
• Law no. 241/2005 on preventing and combating tax evasion;
• Law no. 315/2021 on the ultimate beneficial owner;
• Virtual Private Space (SPV);
• SAF-T (Standard Audit File for Tax) reporting;
• Tax deductions for well-capitalized companies;
• Submission of declarations – Deadlines;
• VAT refund;
• Payroll and human resources – Modifications as of January 1st, 2022

Tax Alert – 06.01.2022