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DAC 6 reporting form

In this issue:

Order no. 1.029/2020 regarding the approval of the form used by intermediaries or relevant taxpayers, as appropriate, for reporting information on reportable cross-border arrangements

 

Form used by intermediaries or relevant taxpayers, as appropriate, for reporting information on reportable cross-border arrangements in accordance with the provisions of the European Union Directive 2018/822 (DAC6 Directive), transposed into Romanian legislation

Order no. 1.029/2020 for the approval of the form used by intermediaries or relevant taxpayers, as appropriate, for reporting information on cross-border reporting arrangements in accordance with the provisions of the European Union Directive 2018/822 (DAC6 Directive), transposed into Romanian legislation, was published in the Official Gazette no. 407 / 18 May 2020.

For the unitary application of the reporting obligations of the cross-border fiscal arrangements, the National Agency for Fiscal Administration approved the form provided in the Appendix 1 of the Order no. 1.029/2020.

The form will be filed in and edited by using the free assistance program offered by the National Agency of Fiscal Administration, being submitted by electronic means to the competent fiscal body.

For more details on the reporting obligations, the hallmarks or the scope of the reporting requirements of the DAC 6 Directive, and the relevant fines, please refer also to our tax alert no. 11 / 04 February 2020 and no. 41 / 28 November 2019. Also, the Order no. 1.029/2020 can be consulted in the Official Gazette no. 407 / 18 May 2020.

 

We recommend you to contact us directly in order to clarify any other questions.

 
Prepared by:
Ana-Maria Caltun – Tax Manager, Direct Tax
Miruna Enache – Partner, Tax and Law Department, Transaction Tax 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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