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13 February 2020      |     Author Stela Colun

Dear Partners,


I present to you in this newsletter information regarding new reporting obligations.


Romania transposed in national legislation the Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements –
“DAC 6” for short.


To this end, the Romanian Government approved the Ordinance amending
the Fiscal Procedure Code Law no. 207/2015, published in the Official Gazette

of Romania, Part I, no. 68/31.01.2020.


DAC6 introduces a new reporting obligation to report to the tax authorities information on certain cross-border tax-planning arrangements that could be used to obtain certain tax advantages (e.g. transfer of profits to more favourable tax regimes, the reduction of the due tax).


The new reporting obligation will enter into force on 1st July 2020.

For more details, I recommend checking the tax newsletter on the following link. ColunTax-Buletin-TaxAlert-DAC6 transposed-13.02.2020



Stela Colun PhD

Tax Adviser

Mobile: +40 748 733 865



Colun Tax Consulting SRL

7 Barajul Sadului Alley

Bucharest, Sector 3


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