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The Law no. 100/2013, published into the Official Gazette no. 211 dated 15.04.2013, amends the Fiscal Procedure Code and clarifies the online submission date of a fiscal statement.
The new rules are applicable as from 18.04.2013 and sets the date to be considered as submission date of a statement in case that, upon previous submission, the statement has not been validated.
Download Smart Update – Submission date of the statements