Government Emergency Ordinance No. 13/2021 for the amendment and completion of Law No. 227/2015 regarding the Fiscal Code and the Accounting Law No. 82/1991 was published in the Official Gazette No. 197/26.02.2021, in force as of 26 February 2021, with a few exceptions mentioned in the attached tax bulletin.
1. Amendments to the Fiscal Code
2. Amendments to the Accounting Law