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12 January 2024 Author Stela Colun

Government Emergency Ordinance no. 115/2023 regarding some fiscal and budgetary measures in the field of public spending, for fiscal consolidation, combating tax evasion, for the modification and completion of some normative acts, as well as for the extension of some deadlines (“GEO 115/2023”) was published in the Official Gazette of Romania, Part I, no. 1139/15.12.2023.

GEO 115/2023 entered into force on 1st January 2024, with certain exceptions.

GEO 115/2023 regulates a new package of fiscal measures to reduce the excessive budget deficit.

This bulletin presents the most important fiscal measures and changes, changes regarding financial discipline, as well as changes to the Accounting Law.

ColunTax-New Package of Tax Measures-OUG 115-12.01.2024

I hope you find this newsletter helpful.

I encourage you to send this newsletter to your colleagues.

I am available for further details on the above.

Best regards,

Stela Colun
Tax Consultant
Mobile: +40 748 733 865

Colun Tax Consulting SRL

7 Barajul Sadului Alley

Bucharest, Sector 3


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