Tax Bulletins

Emergency Ordinance no. 107/2024 for the regulation of certain fiscal-budgetary measures in the field of management of budgetary receivables and budget deficit for the consolidated general budget of Romania in 2024, as well as for the amendment and completion of certain normative acts ("Emergency Ordinance no. 107/20241")

1. GEO no. 69/2024 for amending and supplementing certain normative acts in the field of management and implementation of the national system on electronic invoicing RO e-Invoice and electronic fiscal cash registers, as well as for other fiscal measures 2. GEO no. 70/2024 for the implementation and use of the pre-filled RO e-VAT return and the capitalization of data and information through the implementation of a specific governance system, as well as other fiscal measures 3. GEO no. 87/2024 on the amendment of certain normative acts in the field of e-Transport, e-VAT and e-Invoice, as well as for the regulation of certain fiscal-budgetary measures 4. Order no. 1.337/1.268/2024 for the approval of the Procedure for the use and operation of the national system for monitoring the transport of goods RO e-Transport

1. Emergency Ordinance no. 31/2024 regarding fiscal-budgetary measures and for amending and supplementing certain legislative acts (“Emergency Ordinance no. 31/2024”)

Content: 1. Order of the Ministry of Finance no. 10/2024 for determining the assets to be included in indicators I and A regulated in Article 181 para. (3) and Art. 183 para. (2) of Law no. 227/2015 regarding the Tax Code (“OMF 10/2024”) 2. Order of the Ministry of Finance no. 5433/2023 for establishing the companies operating in the oil and gas sectors according to Art. 183 para. (1) of Law no. 227/2015 regarding the Tax Code (“OMF 5433/2023”) 3. Order of the Ministry of Finance no. 5394/2023 regarding the main aspects concerning the drafting and filing of annual financial statements and annual accounting reports of economic operators to the territorial units of the Ministry of Finance (“OMF 5394/2023”) 4. Law no. 3/2024 on the ratification of the Agreement regarding social security concluded between Romania and the United States of America, signed in Bucharest on 23rd of March 2023 (“Law 3/2024”) 5. Law no. 431/2023 on ensuring a minimum level of taxation for multinational enterprise groups and large national groups (“Law 431/2023”) 6. Decision no. 1336/2023 for the modification and completion of the Methodological Norms for the application of Law no. 227/2015 regarding the Tax Code, approved by Government Decision no. 1/2016 (“Decision 1336/2023”) 7. Order no. 5/5/2024 for the approval of the Procedure regarding the establishment of the risk criteria that are the basis of the analysis, the application of smart seals and the monitoring of road transport of goods - RO e-Seal, as well as some forms (“Order 5/5/2024”)

Governmental Emergency Ordinance no. 98/2023 amending Article LXIV of Law no. 296/2023 regarding fiscal-budgetary measures to ensure Romania's long-term financial sustainability

Under Law 43/2023, the differences of principal and ancillary tax obligations established as a result of the reclassification of income from gift vouchers obtained by individuals from persons other than employers from the category of income from other sources to the category of income from salaries and assimilated to salaries are annulled. Thus, OPANAF 906/2023 approves the following