MFP Order no. 762 of 2021 for the regulation of some accounting aspects, published in the Official Gazette no. 697…
Continue Reading
AIC through the Emag platform – VAT tax treatment (case)
Situation: An ABC SRL company receives an invoice, through a commercial platform (eMag), from another XYZ company from the Czech…
Continue Reading
Application of the Fiscal Procedure Code for Criminal Offenses
In the Official Gazette (Part I) no. 703 of July 15, 2021, the ANAF Order no. 1071 was published for…
Continue Reading
Financial reporting June 2021
Pursuant to the provisions of Article 10 paragraph (4) of Government Decision no. 34/2009 on the organization and functioning of…
Continue Reading
Telework or work at home contract (case)
Situation: A company ABC SRL that provides IT services have a large number of employees in telework, residing in other…
Continue Reading
New models of forms 208, 209, and 253 – specifications
OpANAF (Order of the President of the National Agency for Fiscal Administration) no.1075 of 2021 for amending the model, content,…
Continue Reading
Chain deliveries – VAT treatment (case)
Situation: A company X (VAT payer from Romania), delivers the goods directly to company Z, fiscally registered and VAT payer…
Continue Reading
Gift vouchers are offered on various occasions
From the point of view of income tax, according to article 76 paragraph (3) letter h) of Law no. 227/2015…
Continue Reading
The norms regarding the accomplishment of the subsequent customs supervision and control
The ANAF Order no. 922/2021 for the approval of the Methodological Norms regarding the accomplishment of the subsequent customs supervision…
Continue Reading
Intra-community trade in goods – new regulations on VAT (2)
According to OpANAF 1019/2021, the authorization number is in the form ROTVAROXXXXXXYYYYY, where RO represents the country code ISO 3166…
Continue Reading