Some of the tax challenges of 2026 do not stem only from new taxes. They can also arise from the complexity of the rules.
This was one of the reasons why, during the webinar “Indirect Taxes: Customs Duties, Environmental Fund Contributions, VAT and CBAM”, organized by KPMG in Romania, we chose to discuss not only the legislative changes, but also the challenges that companies encounter in practice.
Together with the participants, we analyzed:
- the main customs-related aspects, including tariff classification, origin, customs value, and customs procedures;
- environmental fund obligations and the key areas analyzed during Environmental Fund Administration (AFM) audits;
- the CBAM requirements applicable from 2026, including authorization and the calculation of CBAM costs;
- the latest CJEU decisions on VAT and their implications for taxpayers.