Company cars can have three uses – only for performing the activity, only for the personal use of the employees…
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The deductibility of the expenses for research and development
The ORDER No. 1056 of the 5th of July 2016 was published in the State Gazette No. 536 of 13 July…
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VAT regime for the sale of buildings and land
According to art. 141, para. 2, letter “f” of Law 571/2003 on the Fiscal Code, are exempt from tax (VAT)…
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Accounting monograph on the contribution in kind to the share capital
The company Acviv SRL is a Romanian legal entity, established according to Law 31/1990 on companies. It is registered on…
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Accounting monograph on the novation of an unpaid bank loan
Company Y is a Romanian legal entity established according to Law no. 31/1990 on companies and profit tax payers. In…
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Loan granted to affiliated companies
A newly established company, X SRL, liable to VAT and to income tax, has two natural persons as founding members …
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Accounting monograph on the income obtained from the use of the slot machine
Company Y is the Romanian legal entity, established according to Law no. 31/1990 regarding the companies that conduct the accounting…
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Accounting monograph for financing from a Sectoral Operational Program Human Resources Development Project (POSDRU)
A company benefiting from a financing project for human resources development must take into account several aspects: all amounts…
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Accounting monograph on stock exchange transactions
Short-term financial investments are recorded in the accounts in the accounts of group 508 “Short-term investments”. Short-term financial investments include:…
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Mini One Stop Shop (MOSS) – tax and accounting regulations
Starting with 01.01.2015, the VAT regime for electronic services delivered by taxable persons registered for VAT purposes was changed, cf.…
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