Brief Tax

Obligations under the Central Register of Beneficial Owners (RCBE)

Mandatory since 2019, the Central Register of Beneficial Ownership (RCBE) provides for some declarative obligations in a context of increasing regulation and transparency, with the main objective of identifying who ultimately owns or controls the entities concerned. Penalties for non-compliance include, in addition to fines, which can amount to EUR 50,000, the impediment to compete …

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Companies are not obliged to deliver the 1st Special Payment on Account 2022

For the IRC applicable in 2022, companies may not deliver the first Special Payment on Account (PEC), which usually takes place until 31 March. This exceptional situation stems from the Government’s intention to eliminate the SGP in 2022, and will again include this measure in the proposed State Budget. Even if approved, this measure will …

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SAF-T (PT) of accounting

On December 31, 2021, Ordinances No. 331-C/2021 and 331-D/2021 were published, which approved new printed models related to the declarative model of IES/DA, namely the cover sheet and annexes D, E, H and R. Ordinance No. 331-D/2021 also proceeds to suspend the way the information provided through the HEI and the saf-t file data (PT) …

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Transfer Pricing – Review of the criteria for dispensing and restructuring the dossier

New rules apply now for fiscal year 2021 The globalization of business, the evolution of OECD guidelines and the increasingly heated discussion of aggressive tax planning schemes have led to a very thorough review of national legislation on transfer pricing that have been anchored since 2001 to already very impractical rules and procedures. Ordinance No. …

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Sale of real estate – Mandatory to issue invoice in certified program

On December 30, 2020, the Binding Information issued by AT on the theme “MANDATORY ISIS ISING FOR SALE OF PROPERTY EXEMPT FROM VAT” was made available, Case No. 16416, by order of 28-12-2020, of the Director of Services of VAT, which confirmed that it is mandatory to issue an invoice for each transfer of immovable …

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