What declaration do you have to file starting this year?
February 21, 2024Renata Ban
Another impact change for companies with the advent of GEO 115/2023 is the obligation to report high tax risk assets within Romania.READ MORE
In order to document compliance with the principle of market value, the transfer pricing file must be prepared annually by the big taxpayers.Read article
According to legal provisions, in order to document compliance with the market value principle, the annual transfer pricing file is required for the contributions of the category of big taxpayers, established by order of the President of the national Agency for tax Administration, which carry out transactions with affiliated persons of an annual total value, calculated by adding together the value of transactions made with all related persons, excluding VAT, of any of the following materiality thresholds: