Skatteordningen for kooperativer er reguleret i lov nr. 20/1990, og af lovens artikel 21 fremgår det, at indtægter fra kooperative aktiviteter med ikke-tilsluttede tredjeparter regnes for ikke-kooperative indtægter, hvilket betyder, at sådanne ikke-kooperative resultater skal beskattes med den almindelige selskabsskatteprocent i henhold til artikel 26, stk. 3, i lov nr. 43/1995 af 27. december 1995 om selskabsskat [20].
The cooperative tax regime is governed by Law No 20/1990, Article 21 of which defines extra-cooperative returns as revenue from carrying out cooperative business with non-member third parties, such that extra-cooperative results are subject to the general rate of company tax as laid down in paragraph 3 of Article 26 of Law No 43/1995 of 27 December 1995 on company tax [20].