Procedure regarding the issuance of the anticipated individual fiscal solution. Main provisions

The Order of the Minister of Finance no. 1.178/2023 for the approval of the Procedure regarding the issuance of the anticipated individual fiscal solution was published in the Official Gazette no. 263 of March 30th, 2023.

The main provisions

- The Procedure for issuing the anticipated individual fiscal solution is approved;
- In the annex, the content of the request and the documentation for issuing the anticipated individual fiscal solution are provided.

Note: Requests for the issuance of the anticipated individual fiscal solution in pending resolution at the date of entry into force of this order are resolved according to the new procedure.

Important! The anticipated individual fiscal solution produces effects only for the requesting taxpayer/payer and/or the entities listed in its content, considering the information and circumstances presented.

The anticipated individual fiscal solution is not applicable to other taxpayers/payers or entities and is not opposable to the tax authority in relation to other taxpayers/payers, even if there are similar circumstances.

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