Romania: Changes to the Fiscal Code and the Fiscal Procedure Code
Changes to the Fiscal Code & the Fiscal Procedure Code
Government Emergency Ordinance no. 84/2016, amending certain financial and fiscal law provisions (hereinafter “the Ordinance”) has been published in the Official Journal of Romania (no. 977 / 6 December 2016). We list below the most important changes that the Ordinance has made to the Fiscal Code (Law no. 227/2015) and to the Fiscal Procedure Code (Law no. 207/2015). Except where otherwise mentioned below, the changes will enter into force starting from 1 January 2017.
©2025 KPMG România S.R.L., o societate cu răspundere limitată de drept român, membră a organizației globale KPMG, compusă din societăți membre independente afiliate KPMG International Limited, societate privată engleză cu raspundere limitată la garanții. Toate drepturile rezervate.
Pentru mai multe detalii despre structura globală a KPMG, accesați https://kpmg.com/governance