New Changes of The Fiscal Code

In order to calibrate our expectations for the year 2023 in terms of fees and taxes, we present below a summary of the changes that will come into force starting from the year 2023.

We remind you that on 15.07.2022 Ordinance no. 16/2022 which significantly modifies the Fiscal Code, most of the changes being applicable starting from 2023, but there were other normative acts that we must take into account at the beginning of the year.

At the same time, on December 20, 2022, Law no. 370/2022 for the approval of Ordinance no. 16/2022, which also brings some changes compared to the initial provisions of the Ordinance.

Detailed information is available here