The Romanian Government has adopted Emergency Ordinance No 115/2023 (GEO No 115/2023, known as the "Train Ordinance") which introduces new measures for tax consolidation and combating tax evasion. We present below the most important amendments and additions to the Tax Code, Law no. 296/2023, Government Emergency Ordinance no. 120/2021 on the administration, operation and implementation of the national e-Invoice system and the e-Transport system for transport monitoring.
