Executive Decree No. 366/17, of 27 July 2017, was published, establishing the legal regime for the attribution, composition and use of the Tax Identification Number (NIF) for natural persons and companies or similar entities.
The statute aims to establish essential rules for the attribution of the NIF, its composition, and the mandatory mention of it both in administrative procedures and acts and in commercial transactions, with a view to bringing the taxpayer registration system in line with the need to modernize the tax system.
The new statute entered into force on the date of its publication.
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