By Law no. 296/2020 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, was amended art.26…
Continue ReadingThe fiscal regime of gift vouchers starting with January 1, 2021
By Law no. 296/2020 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, Article 114 paragraph…
Continue ReadingNon-cooperative jurisdictions for tax purposes – Annex II also includes Turkey
Starting with January 1, 2021, the provisions of art. 25 paragraph (4) of the Fiscal Code were supplemented with a…
Continue ReadingSupport by 3.5% of income tax
Procedure for establishing the amount representing up to 3.5% of the annual tax due for the support of non-profit entities…
Continue ReadingDAC 6- reporting deadlines
The reporting deadlines for cross-border arrangements, postponed as a result of the COVID-19 pandemic by Directive (EU) 2020/876 amending Directive…
Continue ReadingANAF information material on the fiscal facilities related to the expenditures on early education, vocational and technical education, and dual education
In the process of informing the taxpayers, ANAF published on the site an informative material regarding the fiscal facilities related…
Continue ReadingNon-cooperative jurisdictions for tax purposes
The European Parliament adopted on 21 January 2021, by a majority of votes, a resolution on the recast of the…
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