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The DAC6 guide has finally been published. What clarifications does it bring?

The DAC6 guide has finally been published. What clarifications does it bring?

Opinion material by Mihaela Popescu-Ichim, Director, Anca Ghizdavu, Manager and Anca Preda, Senior Tax Services Consultant, Deloitte Romania

The guide on the interpretation of European Directive 822/2018 (DAC6) was finally published on the ANAF website on January 13, 2021. The document was expected by the companies concerned, given that its publication was expressly provided in Government Ordinance no. 5/2020 transposing the directive in Romania.

For more information, please see the Romanian version of the article, here.

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DELOITTE CONSULTANTA SRL