Romania: Changes to the Fiscal Code and the Fiscal Procedure Code

Changes to the Fiscal Code & the Fiscal Procedure Code

Government Emergency Ordinance no. 84/2016, amending certain financial and fiscal law provisions (hereinafter “the Ordinance”) has been published in the Official Journal of Romania (no. 977 / 6 December 2016). We list below the most important changes that the Ordinance has made to the Fiscal Code (Law no. 227/2015) and to the Fiscal Procedure Code (Law no. 207/2015). Except where otherwise mentioned below, the changes will enter into force starting from 1 January 2017.


Tax Partner, Taxation Services, Head of People Services

KPMG in Romania


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