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Andreea Mitirita, Partner and Florin Rizea, Senior Manager of PwC Romania
Groups of companies that have the fiscal year as calendar year and want to apply the fiscal consolidation system starting with 2022 must submit applications for this purpose to the tax authorities by November 2nd, 2021 at the latest, given that the legal provisions state that the requests are made at least 60 days before the beginning of the period for which the fiscal consolidation would apply.
For more information, please see the Romanian version of the article, here.
