What Is the National Programme “Life in the Countryside”? Law No. 139/2026 introduces the National Programme “Life in the Countryside”,…
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ANAF Early Warning Mechanism for Insolvency Prevention
What Is the ANAF Early Warning Mechanism? As of 26 June 2026, Romania’s National Agency for Fiscal Administration (ANAF) has…
Continue ReadingDe minimis aid scheme for employee training – conditions, budget, and financial control mechanisms
Access to PNRR funding is conditional upon the cumulative fulfilment of strict eligibility criteria, in accordance with Order M.E.D.A.T. no.…
Continue ReadingDe Minimis Aid Scheme for Employee Training – Financial and Fiscal Impact on SMEs
The immediate impact on SME profitability is driven by the reduction of vocational training costs through the direct subsidisation of…
Continue ReadingVAT Exemption for Medical Service Marketplaces: Clarifications for Digital Healthcare Platforms
The immediate impact on companies operating digital healthcare platforms is the possibility of applying the VAT exemption to medical services…
Continue ReadingISU Permit or ISU Authorization? What is the difference between them
In discussions about fire safety, two terms frequently appear that can create confusion: the fire safety permit and the fire…
Continue ReadingCorporate Income Tax Redirection: Conditions, Restrictions, and Obligations for Companies
The immediate impact on corporate income taxpayers is the increased fiscal responsibility regarding the use of the tax credit redirection…
Continue Reading2026 Transfer Pricing Changes: Key Updates for Companies
Two New ANAF Orders Amend Romania’s Transfer Pricing Rules Two ANAF Orders published in Romania’s Official Gazette No. 543 of…
Continue ReadingSemi-Annual Accounting Reports Will No Longer Be Mandatory in 2026
Romania’s Ministry of Finance has announced the removal of the obligation to submit semi-annual accounting reports for 2026. The measure…
Continue ReadingSoftware acquisition from the EU by a non-VAT-paying company with a special VAT code – tax treatment, VAT and reporting obligations
The tax treatment of an intra-Community software acquisition depends essentially on the legal nature of the transaction: transfer of usage…
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