Anti-Tax Avoidance Directive (ATAD) provisions have been transposed into the national legislation. This brings a new set of interest deductibility limitation, exit taxation, anti-abuse, and controlled foreign company (CFC) rules.
The threshold under which a company is considered a micro-company has been increased as of 1 January 2018.
A VAT split-payment mechanism was introduced in Romania.
Last Reviewed - 01 February 2018