Tax Procedure Code 2.0

On 31 August 2021, Ordinance no. 11/2021 regarding the amendment and completion of Law no. 207/2015 regarding the Tax Procedure Code and the amendment of fiscal measures (“GO 11/2021”) was published in the Official Gazette. GO 11/2021 brings a number of changes aimed at digitizing taxpayers’ interaction with tax authorities. 

The standard tax control file – a new tax obligation  

  • What is the standard tax control file? 

The standard tax control file is a statement containing information from the accounting and tax records of the taxpayer/ payer, which must be submitted to the central tax authorities. 

  •  How is the standard tax control file submitted? 


  • When does it become mandatory, what is the deadline for submission, what should it contain and what is the procedure for submitting the standard tax control file? 

We will find out this information once it will be approved by NAFA. 

  • What is the sanction in case of non-compliance with the rules regarding the standard tax control file?  

Violation of the provisions regarding the standard tax control file may constitute a contravention and may be sanctioned with a fine starting from a minimum of RON 500 and up to a maximum of RON 5,000. 

What impact does GO 11/2021 have on the virtual private space (“SPV”)? 

  • How will we provide documents to NAFA/ Ministry of Finance?  

The information and documents will be provided by private legal entities to the Ministry of Finance/ NAFA only through dedicated computer systems. 

  • Who will have the obligation to enrol in SPV?  

Legal persons, associations and other entities without legal personality, as well as individuals carrying out a liberal profession or exercising an economic activity independently. 

  • Since when will enrolment in SPV become mandatory?  

Starting with 1 March 2022. 

  • What is the sanction of submitting the documents, starting with 1 March 2021, in letter format?  

Documents or any other information submitted in letter format will not be considered and taxpayers will be notified of their obligation to submit the documents/ information electronically. 

What other relevant amendments does GO 11/2021 bring?  

  • The tax inspection may be redone by the same inspection team that concluded the repealed act if, for objective reasons, there is no possibility of redoing the tax inspection by another inspection team. 
  • The tax obligations with future payment terms established in the judicial reorganization plan approved and confirmed under the law are no longer considered overdue. 
  • Special rules are introduced regarding the rescheduling of the profits tax due according to the tax regime of transfers of assets, tax residence and/ or economic activity carried out through a permanent establishment for which Romania loses the taxation right (Article 403 of the Tax Code). 
  • A rescheduling payment procedure has been regulated in detail, in a simplified form, for the tax obligations administered by the central tax authorities.  
  • During the state of emergency/ alert, for debtors whose activity has been restricted/ closed by decisions issued by the competent state bodies, the conditions for maintaining the payments rescheduling may be suspended, upon request, until the date when the activity is resumed. \
  • Interest, penalties and all accessories related to the main budgetary obligations administered by the central tax authorities due prior to 31 March 2020 may be cancelled under certain conditions if: 
    • individualized in taxation decisions issued as a result of a tax inspection or verification of the personal tax situation started after the date of entry into force of GEO no. 69/2020; or 
    • individualized in taxation decisions issued as a result of a documentary verification and for which the taxation decision was communicated after the date of entry into force of GEO no. 69/2020. 


*This ePublication is provided by Radu Taracila Padurari Retevoescu SCA and is for information purposes only. It does not constitute legal advice or an offer for legal services. The distribution of this document does not create an attorney−client relationship. If you require advice on any of the matters raised in this document, please call your usual contact at Radu Taracila Padurari Retevoescu SCA at +40 31 405 7777.