The measure of the Director of the Revenue Agency No. 0360494 of 23.11.2020 on the subject of documentation from Transfer Pricing brings an important innovation: the Masterfile and the National Documentation must be signed by the legal representative of the taxpayer or his delegate by means of electronic signature with time stamp to be affixed by the date of submission of the tax return.
This means that starting with the 2020 tax year it will be necessary to prepare the documentation at least by November 30 of the following year.
