An ordinance was adopted which provides for modification and completion of some
normative acts, respectively the modification of some terms regarding Fiscal Code and Fiscal
Procedure Code.
In case of applications, documents sent by the taxpayer / payer to the central fiscal body,
electronic means of remote transmission, procedure for transmitting applications, documents
by electronic means of remote transmission, as well as conditions under which this is done
approves by order of president of ANAF with approval of Romanian Digitization Authority.
Entities registered in trade register, for which there are entries regarding temporary activity,
do not have the obligation to submit fiscal declarations for period in which they are
temporarily inactive, starting with the 1st of month following entry of suspension suspension.
Also, these provisions cease at moment of resuming the activity or at fulfillment of a term of
3 years from date of registration in trade register of mention regarding temporary inactivity
or suspension of activity in taxpayers register.
Obligations regarding statement registration of temporary inactivity / suspension are
maintained.
