Reguli noi pentru vânzarea firmelor în România. ANAF trebuie notificat în 15 zile. Ce se întâmplă dacă societatea are datorii

New regulations for the transfer of shares in Romanian limited liability companies require notification to ANAF within 15 days. If the company has tax debts, guarantees must be established to cover these obligations. The procedure, approved by a joint order of ANAF and the Ministry of Justice, outlines the collaboration between ANAF and the National Trade Register Office for tax verification during share transfers. ANAF must issue a tax attestation certificate within three working days, which identifies any outstanding tax obligations. If debts are not settled within 60 days after the transfer, ANAF can execute the established guarantees. The rules also apply to minority share transfers, and potential sellers and buyers should check the company's tax status before proceeding with the transaction.