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The use of SPV, from optional to mandatory, a proposal similar to OECD conclusions: digitization cannot be done without legislative changes

The use of SPV, from optional to mandatory, a proposal similar to OECD conclusions: digitization cannot be done without legislative changes

Authors: Andreea Mitirita, PwC Romania Partner and Ana Nechifor, PwC Romania Consultant

                          

Both legal entities and individuals who carry out liberal activities could be required to register in the Virtual Private Space (SPV), according to a draft normative act, published on the website of the Ministry of Finance, regarding the completion of the provisions of the Tax Procedure Code.

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

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