{"id":13185,"date":"2024-03-26T08:42:53","date_gmt":"2024-03-26T06:42:53","guid":{"rendered":"https:\/\/cabot-tp.ro\/?p=13185"},"modified":"2024-03-26T08:42:53","modified_gmt":"2024-03-26T06:42:53","slug":"alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring","status":"publish","type":"post","link":"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/","title":{"rendered":"The first amendment to the Fiscal Code this year, published in the Official Gazette. What news does it bring?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;3\/4&#8243;][vc_custom_heading source=&#8221;post_title&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;no_stripe&#8221; subtitle=&#8221;26 March 2024&#8243;][vc_column_text]\t\t<div class=\"wpulike wpulike-heart \" ><div class=\"wp_ulike_general_class wp_ulike_is_restricted\"><button type=\"button\"\n\t\t\t\t\taria-label=\"Like Button\"\n\t\t\t\t\tdata-ulike-id=\"13185\"\n\t\t\t\t\tdata-ulike-nonce=\"135c427c34\"\n\t\t\t\t\tdata-ulike-type=\"post\"\n\t\t\t\t\tdata-ulike-template=\"wpulike-heart\"\n\t\t\t\t\tdata-ulike-display-likers=\"\"\n\t\t\t\t\tdata-ulike-likers-style=\"popover\"\n\t\t\t\t\tclass=\"wp_ulike_btn wp_ulike_put_image wp_post_btn_13185\"><\/button><span class=\"count-box wp_ulike_counter_up\" data-ulike-counter-value=\"+4\"><\/span>\t\t\t<\/div><\/div>\n\t[\/vc_column_text][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;][stm_spacing lg_spacing=&#8221;50&#8243; md_spacing=&#8221;50&#8243; sm_spacing=&#8221;50&#8243; xs_spacing=&#8221;50&#8243;][vc_column_text css=&#8221;.vc_custom_1711435253865{margin-bottom: 20px !important;}&#8221;]After the onslaught of changes made to the tax legislation in the last months of last year, the authorities published another law in March that adds new provisions to the Tax Code. The normative act contains several specific fiscal changes, as well as a transposition into the Fiscal Code of an EU Directive on the Central Electronic Information System on Payments (CESOP), which obliges all payment processors operating in the EU &#8211; regardless of whether they are banks, IFN- institutions or institutions issuing electronic money &#8211; to declare quarterly information to the Tax Office about the cross-border payments made through them.<\/p>\n<p>The novelties were introduced by Law no. 33\/2024, which has already entered into force. The law contains several amendments to the Fiscal Code, aimed both at the introduction of specific new rules regarding the adjustments of the VAT tax bases in the case of price reductions, as well as clarifications regarding the submission of the VAT declaration 308 regarding electronic commerce.<\/p>\n<p>Thus, the possibility of adjusting the VAT tax base is introduced for price reductions granted after the delivery of goods\/services and in situations where they are not granted directly to customers. By way of exception, if the price reductions are not granted directly to the customer, the suppliers of goods and\/or service providers must issue for each fiscal period a centralizing document in order to adjust the tax base.<\/p>\n<p>It has also been clarified that companies applying the special VAT regimes for e-commerce must submit the declaration 308 by the end of the month following each relevant tax period, regardless of whether the deadline falls on a non-working day (weekend or public holiday).<\/p>\n<p>Law no. 33\/2024 also transposes into the Fiscal Code an EU directive from 2020 (Directive 284), which must enter into force in all member states starting on January 1, 2024. The directive provides for several measures aimed at improving the VAT fraud detection process, especially with regard to e-commerce, and among them is the introduction of a new obligation for payment service providers in the European Union, who must, starting in 2024, monitor and transmit quarterly data about the payments they process and about their beneficiaries, if they make more than 25 cross-border payments to the same beneficiary every quarter.<\/p>\n<p>The first reporting of this kind will be done on April 30, 2024 for the first quarter of this year, and ANAF must soon approve both the reporting form (which will be a standard one, harmonized at EU level) and the detailed instructions for this new obligation. Among other things, the information that will have to be reported refers to the BIC code, data about the payee, data about the payment or the return of the payment as well as information about the location of the payer. Data will be reported at the transaction level, not globally, in electronic format via an XML file.<\/p>\n<p>The data declared through this new form will be stored centrally in a European database called the Central Electronic System for Information on Payments (CESOP), the purpose of this system is to provide anti-fraud experts in the EU member states with the information they need to identify more easily foreign sellers who supply goods or provide services in their territory.<\/p>\n<p>The CESOP regulations require reporting only by payment service providers established in the European Union \u2013 regardless of whether they are banks, IFNs or institutions issuing electronic money \u2013 that provide the following types of services:<\/p>\n<p style=\"padding-left: 40px;\">\u2022 execution of payment operations and fund transfers in payment accounts;<br \/>\n\u2022 execution of payment operations covered by a credit line;<br \/>\n\u2022 issuing payment instruments and purchasing payment operations;<br \/>\n\u2022 remittance of money.<\/p>\n<p>The regulations exempt from the reporting obligation, among others, the deposit and withdrawal of cash, payment initiation services, as well as activities that only involve the provision of account information.<\/p>\n<p>It is also worth noting that not all payments must be reported, there are several conditions that trigger the reporting obligation: the payer is in the EU and makes more than 25 cross-border payments to the same beneficiary every quarter. These two conditions must be verified and met each calendar quarter.<\/p>\n<p>&nbsp;<\/p>\n<p>Article published in <a href=\"https:\/\/taxnews.ro\/2024\/03\/25\/prima-modificare-de-cod-fiscal-din-acest-an-publicata-in-monitorul-oficial-ce-noutati-aduce\/\" target=\"_blank\" rel=\"noopener\"><em>TaxNews.ro<\/em><\/a>[\/vc_column_text][stm_spacing lg_spacing=&#8221;40&#8243; md_spacing=&#8221;40&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][stm_info_box style=&#8221;style_5&#8243; css=&#8221;.vc_custom_1675319777157{padding-bottom: 90px !important;}&#8221;]<a href=\"https:\/\/cabot-tp.ro\/membri\/alina-andrei\/\"><img decoding=\"async\" class=\"wp-image-10391 size-thumbnail alignleft\" src=\"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2021\/06\/cabot-team-alina-1-150x150.jpg\" alt=\"\" width=\"150\" height=\"150\" srcset=\"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2021\/06\/cabot-team-alina-1-150x150.jpg 150w, https:\/\/cabot-tp.ro\/wp-content\/uploads\/2021\/06\/cabot-team-alina-1-50x50.jpg 50w, https:\/\/cabot-tp.ro\/wp-content\/uploads\/2021\/06\/cabot-team-alina-1-320x320.jpg 320w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/a><\/p>\n<h4><a href=\"https:\/\/cabot-tp.ro\/membri\/alina-andrei\/\">Alina Andrei<\/a><\/h4>\n<p>Partener Taxe &amp; Pre\u021buri de transfer[\/stm_info_box][stm_post_tags][stm_spacing lg_spacing=&#8221;80&#8243; md_spacing=&#8221;80&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][stm_sidebar sidebar=&#8221;1469&#8243;][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1625969463100{padding-top: 60px !important;padding-bottom: 30px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1485424286916{margin-bottom: 30px !important;}&#8221; offset=&#8221;vc_col-lg-4&#8243;][stm_contacts_widget style=&#8221;style_4&#8243; email=&#8221;office@cabot-tp.ro&#8221; title=&#8221;Contact&#8221; address=&#8221;47 Aviatorilor Blv.,<br \/>\nDistrict 1, Bucharest 011853&#8243; phone=&#8221;+40 727 713 486&#8243; facebook=&#8221;https:\/\/www.facebook.com\/Cabot-Transfer-Pricing-SRL-328462360511294&#8243; linkedin=&#8221;https:\/\/www.linkedin.com\/company\/cabot-transfer-pricing&#8221;][\/vc_column][vc_column css=&#8221;.vc_custom_1627417200610{margin-bottom: 30px !important;}&#8221; offset=&#8221;vc_col-lg-8&#8243; el_id=&#8221;ofert\u0103&#8221;][vc_custom_heading stripe_pos=&#8221;hide&#8221; text=&#8221;Price Request&#8221; font_container=&#8221;tag:h2|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;hide_indents&#8221; css=&#8221;.vc_custom_1689839739814{padding-bottom: 20px !important;}&#8221;][vc_column_text]<div class=\"wpforms-container wpforms-container-full\" id=\"wpforms-11027\"><form id=\"wpforms-form-11027\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"11027\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/en\/wp-json\/wp\/v2\/posts\/13185\" data-token=\"d2f2e8fb96ff1ccfffc0d8582fc1fb02\" data-token-time=\"1789633980\"><noscript class=\"wpforms-error-noscript\">Please enable JavaScript in your browser to complete this form.<\/noscript><div class=\"wpforms-field-container\"><div id=\"wpforms-11027-field_1-container\" class=\"wpforms-field wpforms-field-name wpforms-one-third wpforms-first\" data-field-id=\"1\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-11027-field_1\">Name <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"text\" id=\"wpforms-11027-field_1\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][1]\" placeholder=\"Name\" required><\/div><div id=\"wpforms-11027-field_2-container\" class=\"wpforms-field wpforms-field-email wpforms-one-third\" data-field-id=\"2\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-11027-field_2\">E-mail <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"email\" id=\"wpforms-11027-field_2\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][2]\" placeholder=\"E-mail\" spellcheck=\"false\" required><\/div><div id=\"wpforms-11027-field_3-container\" class=\"wpforms-field wpforms-field-text wpforms-one-third\" data-field-id=\"3\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-11027-field_3\">Phone number <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"text\" id=\"wpforms-11027-field_3\" class=\"wpforms-field-large wpforms-field-required wpforms-masked-input\" data-rule-inputmask-incomplete=\"1\" data-inputmask-mask=\"9999999999\" name=\"wpforms[fields][3]\" placeholder=\"Phone no.\" required><\/div><div id=\"wpforms-11027-field_4-container\" class=\"wpforms-field wpforms-field-textarea\" data-field-id=\"4\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-11027-field_4\">Message <span class=\"wpforms-required-label\">*<\/span><\/label><textarea id=\"wpforms-11027-field_4\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][4]\" placeholder=\"Your message\" required><\/textarea><\/div><\/div><!-- .wpforms-field-container --><div class=\"wpforms-recaptcha-container wpforms-is-recaptcha wpforms-is-recaptcha-type-v3\" ><input type=\"hidden\" name=\"wpforms[recaptcha]\" value=\"\"><\/div><div class=\"wpforms-submit-container\" ><input type=\"hidden\" name=\"wpforms[id]\" value=\"11027\"><input type=\"hidden\" name=\"page_title\" value=\"\"><input type=\"hidden\" name=\"page_url\" value=\"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/posts\/13185\"><input type=\"hidden\" name=\"url_referer\" value=\"\"><button type=\"submit\" name=\"wpforms[submit]\" id=\"wpforms-submit-11027\" class=\"wpforms-submit Form-Cere-Oferta\" data-alt-text=\"Sending...\" data-submit-text=\"Submit\" aria-live=\"assertive\" value=\"wpforms-submit\">Submit<\/button><img decoding=\"async\" src=\"https:\/\/cabot-tp.ro\/wp-content\/plugins\/wpforms-lite\/assets\/images\/submit-spin.svg\" class=\"wpforms-submit-spinner\" style=\"display: none;\" width=\"26\" height=\"26\" alt=\"Loading\"><\/div><\/form><\/div>  <!-- .wpforms-container -->[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>After the onslaught of changes made to the tax legislation in the last months of last year, the authorities published another law in March that adds new provisions to the Tax Code<\/p>\n","protected":false},"author":2,"featured_media":13187,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[331],"tags":[676,351,340,677,355],"class_list":["post-13185","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-adjustment-of-the-vat-base","tag-alina-andrei-en","tag-cabot-transfer-pricing-en","tag-law-no-33-2024","tag-transfer-pricing-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The first amendment to the Fiscal Code this year, published in the Official Gazette. What news does it bring? - Cabot Transfer Pricing<\/title>\n<meta name=\"description\" content=\"After the onslaught of changes made to the tax legislation in the last months of last year, the authorities published another law in March that adds new provisions to the Tax Code\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The first amendment to the Fiscal Code this year, published in the Official Gazette. What news does it bring? - Cabot Transfer Pricing\" \/>\n<meta property=\"og:description\" content=\"After the onslaught of changes made to the tax legislation in the last months of last year, the authorities published another law in March that adds new provisions to the Tax Code\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabot Transfer Pricing\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Cabot-Transfer-Pricing-SRL-328462360511294\" \/>\n<meta property=\"article:published_time\" content=\"2024-03-26T06:42:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2024\/03\/2024-03-26-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"563\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"cabot-tp.ro\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"cabot-tp.ro\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\\\/\"},\"author\":{\"name\":\"cabot-tp.ro\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#\\\/schema\\\/person\\\/62787b449d07cb5204d7a6ca2f42a2b2\"},\"headline\":\"The first amendment to the Fiscal Code this year, published in the Official Gazette. What news does it bring?\",\"datePublished\":\"2024-03-26T06:42:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\\\/\"},\"wordCount\":938,\"publisher\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cabot-tp.ro\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/2024-03-26-1.jpg\",\"keywords\":[\"Adjustment of the VAT base\",\"Alina Andrei\",\"Cabot Transfer Pricing\",\"Law no. 33\\\/2024\",\"transfer pricing\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\\\/\",\"url\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\\\/\",\"name\":\"The first amendment to the Fiscal Code this year, published in the Official Gazette. What news does it bring? - Cabot Transfer Pricing\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cabot-tp.ro\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/2024-03-26-1.jpg\",\"datePublished\":\"2024-03-26T06:42:53+00:00\",\"description\":\"After the onslaught of changes made to the tax legislation in the last months of last year, the authorities published another law in March that adds new provisions to the Tax Code\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\\\/#primaryimage\",\"url\":\"https:\\\/\\\/cabot-tp.ro\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/2024-03-26-1.jpg\",\"contentUrl\":\"https:\\\/\\\/cabot-tp.ro\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/2024-03-26-1.jpg\",\"width\":1000,\"height\":563,\"caption\":\"The first amendment to the Fiscal Code this year, published in the Official Gazette. What news does it bring?\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Prima pagin\u0103\",\"item\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The first amendment to the Fiscal Code this year, published in the Official Gazette. What news does it bring?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#website\",\"url\":\"https:\\\/\\\/cabot-tp.ro\\\/\",\"name\":\"Cabot\",\"description\":\"Transfer Pricing\",\"publisher\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/cabot-tp.ro\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#organization\",\"name\":\"Cabot Transfer Pricing SRL\",\"url\":\"https:\\\/\\\/cabot-tp.ro\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/cabot-tp.ro\\\/wp-content\\\/uploads\\\/2019\\\/09\\\/Cabot-logo-poz-185px.svg\",\"contentUrl\":\"https:\\\/\\\/cabot-tp.ro\\\/wp-content\\\/uploads\\\/2019\\\/09\\\/Cabot-logo-poz-185px.svg\",\"width\":1,\"height\":1,\"caption\":\"Cabot Transfer Pricing SRL\"},\"image\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Cabot-Transfer-Pricing-SRL-328462360511294\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/cabot-transfer-pricing\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#\\\/schema\\\/person\\\/62787b449d07cb5204d7a6ca2f42a2b2\",\"name\":\"cabot-tp.ro\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5b8981cf88d949ab1e152e949bcbceae77148a1b5d7e1e27c7231abfab78a4ac?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5b8981cf88d949ab1e152e949bcbceae77148a1b5d7e1e27c7231abfab78a4ac?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5b8981cf88d949ab1e152e949bcbceae77148a1b5d7e1e27c7231abfab78a4ac?s=96&d=mm&r=g\",\"caption\":\"cabot-tp.ro\"},\"url\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/author\\\/eduard\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The first amendment to the Fiscal Code this year, published in the Official Gazette. What news does it bring? - Cabot Transfer Pricing","description":"After the onslaught of changes made to the tax legislation in the last months of last year, the authorities published another law in March that adds new provisions to the Tax Code","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/","og_locale":"en_US","og_type":"article","og_title":"The first amendment to the Fiscal Code this year, published in the Official Gazette. What news does it bring? - Cabot Transfer Pricing","og_description":"After the onslaught of changes made to the tax legislation in the last months of last year, the authorities published another law in March that adds new provisions to the Tax Code","og_url":"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/","og_site_name":"Cabot Transfer Pricing","article_publisher":"https:\/\/www.facebook.com\/Cabot-Transfer-Pricing-SRL-328462360511294","article_published_time":"2024-03-26T06:42:53+00:00","og_image":[{"width":1000,"height":563,"url":"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2024\/03\/2024-03-26-1.jpg","type":"image\/jpeg"}],"author":"cabot-tp.ro","twitter_card":"summary_large_image","twitter_misc":{"Written by":"cabot-tp.ro","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/#article","isPartOf":{"@id":"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/"},"author":{"name":"cabot-tp.ro","@id":"https:\/\/cabot-tp.ro\/#\/schema\/person\/62787b449d07cb5204d7a6ca2f42a2b2"},"headline":"The first amendment to the Fiscal Code this year, published in the Official Gazette. What news does it bring?","datePublished":"2024-03-26T06:42:53+00:00","mainEntityOfPage":{"@id":"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/"},"wordCount":938,"publisher":{"@id":"https:\/\/cabot-tp.ro\/#organization"},"image":{"@id":"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/#primaryimage"},"thumbnailUrl":"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2024\/03\/2024-03-26-1.jpg","keywords":["Adjustment of the VAT base","Alina Andrei","Cabot Transfer Pricing","Law no. 33\/2024","transfer pricing"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/","url":"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/","name":"The first amendment to the Fiscal Code this year, published in the Official Gazette. What news does it bring? - Cabot Transfer Pricing","isPartOf":{"@id":"https:\/\/cabot-tp.ro\/#website"},"primaryImageOfPage":{"@id":"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/#primaryimage"},"image":{"@id":"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/#primaryimage"},"thumbnailUrl":"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2024\/03\/2024-03-26-1.jpg","datePublished":"2024-03-26T06:42:53+00:00","description":"After the onslaught of changes made to the tax legislation in the last months of last year, the authorities published another law in March that adds new provisions to the Tax Code","breadcrumb":{"@id":"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/#primaryimage","url":"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2024\/03\/2024-03-26-1.jpg","contentUrl":"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2024\/03\/2024-03-26-1.jpg","width":1000,"height":563,"caption":"The first amendment to the Fiscal Code this year, published in the Official Gazette. What news does it bring?"},{"@type":"BreadcrumbList","@id":"https:\/\/cabot-tp.ro\/en\/alina-andrei-the-first-amendment-of-the-fiscal-code-of-this-year-published-in-the-official-gazette-what-news-does-it-bring\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Prima pagin\u0103","item":"https:\/\/cabot-tp.ro\/en\/"},{"@type":"ListItem","position":2,"name":"The first amendment to the Fiscal Code this year, published in the Official Gazette. What news does it bring?"}]},{"@type":"WebSite","@id":"https:\/\/cabot-tp.ro\/#website","url":"https:\/\/cabot-tp.ro\/","name":"Cabot","description":"Transfer Pricing","publisher":{"@id":"https:\/\/cabot-tp.ro\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cabot-tp.ro\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/cabot-tp.ro\/#organization","name":"Cabot Transfer Pricing SRL","url":"https:\/\/cabot-tp.ro\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cabot-tp.ro\/#\/schema\/logo\/image\/","url":"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2019\/09\/Cabot-logo-poz-185px.svg","contentUrl":"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2019\/09\/Cabot-logo-poz-185px.svg","width":1,"height":1,"caption":"Cabot Transfer Pricing SRL"},"image":{"@id":"https:\/\/cabot-tp.ro\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Cabot-Transfer-Pricing-SRL-328462360511294","https:\/\/www.linkedin.com\/company\/cabot-transfer-pricing\/"]},{"@type":"Person","@id":"https:\/\/cabot-tp.ro\/#\/schema\/person\/62787b449d07cb5204d7a6ca2f42a2b2","name":"cabot-tp.ro","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5b8981cf88d949ab1e152e949bcbceae77148a1b5d7e1e27c7231abfab78a4ac?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5b8981cf88d949ab1e152e949bcbceae77148a1b5d7e1e27c7231abfab78a4ac?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5b8981cf88d949ab1e152e949bcbceae77148a1b5d7e1e27c7231abfab78a4ac?s=96&d=mm&r=g","caption":"cabot-tp.ro"},"url":"https:\/\/cabot-tp.ro\/en\/author\/eduard\/"}]}},"_links":{"self":[{"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/posts\/13185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/comments?post=13185"}],"version-history":[{"count":2,"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/posts\/13185\/revisions"}],"predecessor-version":[{"id":13189,"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/posts\/13185\/revisions\/13189"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/media\/13187"}],"wp:attachment":[{"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/media?parent=13185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/categories?post=13185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/tags?post=13185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}