Firmele pot cere din timp un răspuns de la Fisc. Ce este soluția fiscală individuală anticipată și cât costă

The Ministry of Finance has introduced a new procedure allowing taxpayers to request an official position on the tax treatment of future transactions. This is known as an "individual advance tax ruling" and aims to minimize the risk of differing interpretations by authorities. The request must be made before any fiscal effects occur and is limited to one future tax situation per application. The process includes a preliminary analysis and can take up to six months for a decision. Fees for the ruling are set at €5,000 for large and non-resident taxpayers, and €3,000 for others. The ruling is binding only if the transaction is executed as described, and changes in tax laws may invalidate it.