Risk analysis for VAT registration purposes

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As of 15 May 2020, the tax authority will begin performing risk analyses on taxable persons, i.e. companies established in Romania under Romanian corporate law, subsequent to their registration for VAT purposes (previously, risk analysis was performed prior to a company’s registration for VAT purposes).

Source: Emergency Ordinance no. 69/2020 on the amendment and supplementation of Law no. 227/2015 on the Fiscal Code, as well as on the establishment of various fiscal measures, as published in the Official Gazette, Part I, no. 393, on 14 May 2020

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