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The provisions of ATAD II Directive

In this issue:

Government Ordinance no. 6/2020 for the amendment and completion of Law no. 227/2015 regarding the Tax Code, published in the Official Gazette no. 72 of 31 January 2020

Transposition into Romanian legislation of the provisions of the EU Directive on the treatment of hybrid mismatches between EU and third countries (ATAD II Directive)

On 28 January 2020, the Romanian Government approved the Government Ordinance no. 6/2020 designed to transpose into the Tax Code the provisions of ATAD II Directive.

The provisions introduced will enter into force starting 3 February 2020 and they are broadly aligned with those already existing in the ATAD II Directive.

These provisions introduce measures regarding hybrid mismatches  measures arising between EU member states, but also in relation to the third countries.

Specific provisions are also introduced regarding the hybrid mismatches regarding financial instruments, reverse hybrid elements, and tax residency.

Nevertheless, considering the limited use of such types of arrangements in Romania, we expect for these new provisions to have a rather reduced impact on the Romanian business environment.


The Ordinance provides the extension of the legal deadline from 16 March 2020 to 25 May 2020 for the following obligations:

  • Filing of the annual tax return for income tax and social charges due from individuals;
  • Filing of the form 230 standing for „redirecting an amount of 2% or to 3.5% from the annual income tax due for salary income and pensions”;
  • Payment of the income tax and social charges due from individuals based on the annual tax return.


The deadline extension has been provided for the year 2020 only.

For more information or details on the above you may consult the Official Gazette no. 72/31 January 2020 or you could contact us directly in order to clarify any other questions.

Prepared by:
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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