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Romania implements EU Country-by-Country Reporting Directive with early application as of 1 January 2023

|Tax Alerts, Legislation & Policy, National/Federal Taxation, Transfer Pricing|Romania, European Union
Romania, European Union

  • The Romanian Government published legislation to implement the European Union (EU) Public Country-by-Country (CbC) Reporting (CbCR) Directive in the Official Gazette on 7 September 2022.

  • While EU Member States must transpose the Directive into national legislation by 22 June 2023 and the first financial year of reporting will be the year starting on or after 22 June 2024 at the latest, Romania has elected for an earlier adoption date as the rules will enter into force on 1 January 2023.

  • The earlie…

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