Cryptocurrency taxation in Romania was clarified in the Romanian Tax Code (Law 227/2015) as of 20 January 2019, when certain amendments to the Tax Code entered into force, by Law 30/2019.

Thus, since this date, revenues from virtual currency transactions are taxed as “income from other sources”, in accordance with Chapter X, Title IV of the Romanian Tax Code.

According to the applicable tax rules, cryptocurrency taxation applies only to the gains one would earn from the transfer of the crypto.

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