The National Agency for Fiscal Administration (ANAF) published on its website, for consultation, the Draft Order approving the model and content of the forms “Informative Supplementary Tax Return” and “Notification Regarding the Obligation to Submit the Informative Supplementary Tax Return.” ANAF mentions, in the Approval Report accompanying the draft legal act, that Directive (EU) 2022/2523 establishes the rules for filing the Supplementary Tax Returns and outlines the information categories to be reported by multinational enterprise groups and large-scale domestic groups falling within the scope of that Directive. “Tax administrations need these Supplementary Tax Returns in order to carry out an adequate risk assessment, to evaluate the correctness of tax liability, and to monitor whether multinational enterprise groups and large-scale domestic groups are correctly applying the rules laid down in Directive (EU) 2022/2523,” the document states.
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