The amendments are dictated by the need to bring this normative act in line with the approved fiscal and customs policy for 2025.
In particular, as of January 1, 2025, the typology of information that must be reported by the entities specified in Article 92 and Article 22611 of the Tax Code came into force, namely:
– banks must provide information on transactions carried out through money transfer systems;
– persons engaged in entrepreneurial activities (except for holders of licenses for such activities and persons engaged in self-employment) are required to provide information on the recording and repayment of debts to employees during the fiscal year, except for wage arrears;
– payment and e-money companies will report all activities or transactions carried out by individuals, thus removing the restriction to report only cash transactions.
Accordingly, STS Order No. 427/2018 is proposed to be supplemented with the following paragraphs:
– Persons engaged in entrepreneurial activity, except for holders of entrepreneurial licenses and persons engaged in self-employment, shall be obliged to submit information on the execution and repayment of debts to employees, except for wage arrears, according to Annex No. 111.
– The Public Services Agency will report information on vehicle registration by individuals during the fiscal year in accordance with Annex No. 15.
– I.P. Cadastrul Bunurilor Imobile will report information on the determination of tax liabilities related to the alienation of immovable property by individuals, according to Annex No. 16.
