Postponement of the deadline for reporting inventories for 2021
The Order No. 28/2022-XXII, of the Assistant Secretary of State and Tax Affairs, of January 25, 2022, which, taking into account the effects of the pandemic on economic activity, in particular on the conditions of compliance with tax obligations, makes a timely adjustment of the tax calendar of 2022, extending the delivery deadline for the communication of inventories, without any additions or penalties, until February 28, 2022.
We remind you that natural and legal persons that have their registered office, permanent establishment or tax domicile in the national territory, have organized accounting and are not covered by the simplified regime, are subject to the obligation to communicate an inventory for the previous year. The structure of the delivery of inventory communications remains the same as in previous years.
[This document is for information purposes only and does not dispense with the analysis of the legislation and assessment of its applicability to each specific situation. Therefore, we are not responsible for any decision made based on this information.]