Tax Alert
Tax Alert
Author(s): Biriș GoranSubject(s): Economy, Public Administration, International relations/trade, Public Finances, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Editura Solomon
Keywords: e‑Factura; RO e‑Factura Registry; VAT amnesty; ex officio VAT assessment; ANAF procedures; SAF‑T; e‑Transport; mediation procedure; OECD permanent establishment; digital tax reporting;
Summary/Abstract: The paper presents several recent ANAF measures affecting VAT compliance and digital reporting. New rules modify the optional and mandatory RO e‑Factura registries, introduce a procedure for establishing VAT ex officio when taxpayers fail to file the VAT return, and update the mediation process, including the use of videoconferencing. It also highlights OECD’s 2025 updates clarifying when cross‑border remote work may or may not create a permanent establishment. Additionally, a new VAT amnesty law cancels certain retroactively assessed VAT liabilities for periods when taxpayers had their VAT registration annulled, with specific provisions for agricultural cooperatives. Further changes refine mandatory RO e‑Factura registration rules for non‑profit entities, political parties and religious organizations.
Journal: Tax Magazine
- Issue Year: 2026
- Issue No: 4
- Page Range: 286-288
- Page Count: 3
- Language: Romanian
- Content File-PDF
