President of the National Agency for Fiscal Administration Order no. 2017/2022 (OPANAF no. 2017/2022) approved the risk sub-criteria developed from the four general criteria provided by the Fiscal Procedure Code: fiscal registration; filing tax returns; declaration level; and the fulfillment of payment obligations to the general consolidated budget and other creditors.
Source PwC
Latest Posts in "Romania"
- Expanded VAT Ceiling for Small Businesses: Broader Implications and Stricter Obligations Unveiled
- Romania to Enforce New Tax on Low-Value Non-EU Parcels Starting November 2025
- Romania’s SAF-T rollout: Lessons from a challenging transition
- CJEU Confirms TP Adjustments as VAT-Applicable Services, Requires Supporting Documentation
- Court of Justice Rules on VAT for Intra-Group Services and Evidence Requirements for Deductions
