On 26 February, Order no. 2482/2017 was amended by a new normative act that brings changes regarding the procedure and conditions under which the authorization of fiscal warehouses, registered recipients, registered shippers and authorized importers is performed, in the case of large taxpayers. Among the most relevant changes are:
Regarding the taxpayers who are not in the category of large taxpayers, they come under the administration of the regional directorates-general of public finances and their subordinate structures, and the competence to authorize rests with the commissions at the level of the regional directorates-general of public finances. For more details see the Official Gazette no. 197 of 26 February 2021. The EY Team is available for additional information on the above. |
Prepared by:
- Daniela Neagoe ― Senior Manager, Indirect Tax
- Ecaterina Boca ― Senior Consultant, Knowledge Management Department
For additional information, please contact:
- Alex Milcev ― Tax & Law Leader Romania