Cryptoasset service providers registered and licensed in our country are obliged to provide the executive director of the National Revenue Agency with identification data for each cryptoasset user, including names, address, date and place of birth, the member state or partner jurisdiction of which they are a resident for tax purposes, and tax number.
This is provided for by changes to the Tax and Social Security Procedure Code, adopted at second reading by the parliament. They will have to provide information on each type of cryptoasset in respect of which the provider has carried out transactions, transfers and exchanges, BNT reported.
The bill also introduces into national legislation the requirements of a European directive on the automatic exchange of information related to the additional tax of large multinational groups of enterprises. Other changes envisaged in the bill are in relation to transfer pricing, through which the standards of the Organization for Economic Cooperation and Development are introduced into national legislation.