On 31 January 2023, Romania published Ordinance No. 16/2023 in the Official Gazette, which transposes EU Council Directive No. 2021/514 (DAC7) into Romanian law to implement new rules on the exchange of information on income generated through digital platforms.
The new rules generally apply from 1 January 2023 onwards. A reporting digital platform operator is required to report with relevant information on an annual basis to the tax authority, no later than 31 January of the year following the year in which the seller is identified as a reportable seller on the platform. The first reporting deadline will be 31 January 2024 and will cover information related to the year 2023.
