Sediile fixe – o nouă direcție în inspecțiile fiscale recente. Analiza structurilor de business transfrontaliere, esențială pentru a preveni obligații suplimentare de TVA
Fixed establishments – a new direction in recent tax inspections. Analysis of cross-border business structures, essential to prevent additional VAT obligations

Summary/Abstract: During recent tax audits, the business activities of non-residents in the national territory and the potential of creating VAT fixed establishments (FE) have been subject to increased focus of the Romanian authorities. Briefly, the threshold set by the tax audits was rather low. In the tax inspectors’ interpretation, a VAT FE can be easily created, most often in cases when the non-resident relies on the support of another local affiliated company, or even in the case where the set-up of local presence (like a branch) is needed due to regulatory constraints.

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