Starting with April 1st 2019 sponsoring companies may apply the specific tax incentives only if the beneficiary is enrolled in a dedicated Registry. In such circumstances ANAF have finally issued Order 819/2018 to open the Register of the entities for which tax deductions are allowed. The entities must submit an online application (Form 163). ANAF will check if the registration criteria are fulfilled and will issue a resolution within 10 days after the application is submitted.
Tax Alert Fiscal Alert – QR Code Requirement for Fiscal Receipts As of November 1, 2026, the issuance of fiscal receipts containing a QR code will become mandatory. At present, there is an… Read more
Tax Alert Tax updates Ex officio determination of VAT payable ANAF Order No. 1022/2026 approves the new procedure for the ex officio assessment of VAT due by taxpayers who have failed to… Read more
Tax Alert Transfer pricing updates ANAF Order No. 828/2026 introduces significant changes in the field of transfer pricing. However, with the exception of large taxpayers, the preparation… Read more