Sunt pregatiti operatorii de platforme din Romania pentru noile obligatii de diligenta fiscala si raportare din 31 ianuarie 2024?
Are the Romanian Platform Operators ready for the new due diligence procedures and reporting requirements of 31 January 2024?
Author(s): Marilena Ene (Crăciun)Subject(s): National Economy, Economic policy, Law on Economics, Fiscal Politics / Budgeting, Socio-Economic Research, EU-Legislation, Sociology of Law
Published by: Editura Solomon
Keywords: Romania; NAFA (ANAF); platform operators; taxation;
Summary/Abstract: Platform operators in Romania are required to collect certain information from reportable sellers active on those platforms, information that must be communicated to NAFA (ANAF) by January 31, 2024. This information relates to relevant activities on platforms from 1 January 2023. Who falls into the category of platform operators? Who are the reportable sellers and what information should be collected by platform operators? What are the relevant activities? The purpose of this article is to identify in the current Romanian legislation the answers to these questions, analysing also the provisions of Directive 2011/16/EU on administrative cooperation in the field of taxation, as well as prior documents issued by the European Commission in this field and their impact on taxpayers obligations.
Journal: Tax Magazine
- Issue Year: 2023
- Issue No: 6
- Page Range: 366-381
- Page Count: 16
- Language: Romanian
- Content File-PDF
