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Amendments to the provisions of the Fiscal Procedure Code regarding the garnishment procedure

In this issue:

Government Ordinance no. 5/2020 amending Law no. 207/2015 regarding the Fiscal Procedure Code

The Ordinance provides for certain amendments to the provisions of the Fiscal Procedure Code regarding the garnishment procedure:

- the garnished third party has the obligation to pay the amount to the tax body, within 3 business days or at the date when the receivable becomes due, as the case may be (previously, the garnished third party had the obligation to pay at once or at the date when the receivable becomes due);

- banks have the obligation to pay the amounts blocked within 3 business days as of blocking (previously, this obligation had to be fulfilled within 3 calendar days as of blocking);

- if the forced enforcement is suspended, the enforcement body is required to notice at once the credit institution or the garnished third party to stop the blocking of the accounts and amounts (previously, the notice had to be in writing, which delayed the releasing of the garnishments);

- the procedure to correct errors in payment documents will also apply to the payments made by the garnished third party.


In addition, the Ordinance transposes into national law 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 (also known as „DAC6 Directive”). These provisions are detailed in a separate tax alert.


Feel free to reach out to us should you like to receive detailed information on the provisions brought by this normative act as well as its applicability to your business.

Also, EY can assist you with tailoring advices on how to comply with the legal requirements provided by this normative act (either for you as a natural person, for your employees, or for the Company you represent).

For more information or details on the above you may consult the Official Gazette no. 68/31st January 2020 or you could contact us directly in order to clarify any other questions.

Prepared by:
Emanuel Băncilă – Partner, Tax Policy and Controversy Leader
For additional information, please contact:
Alex Milcev – Partner, Tax & Law Leader Romania
Ernst & Young SRL
Bucharest Tower Center Building,
22nd Floor, 15-17 Ion Mihalache Blvd.,
Sector 1, 011171, Bucharest, Romania
Tel: (40-21) 402 4000, Fax: (40-21) 310 7124
Email: office@ro.ey.com
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