In the Official Gazette no. 812 of August 24, 2021, the Order no. 1241/2021 of ANAF was published for the…
Continue ReadingGuarantee of good execution – accounting treatment
According to the Ministry of Public Finance Order(OMPF) no. 1802/2014 for the approval of the Accounting Regulations regarding the individual…
Continue ReadingProposals to change the tax regime of adjustments for uncollected receivables
The Ministry of Finance proposes through a draft Ordinance for amending and supplementing Law no. 227/2015 on the Fiscal Code,…
Continue ReadingVAT return (D300) – amendments
In the Official Gazette no. 791 of August 17, 2021, the Order no. 1253/2021 of ANAF was published for the…
Continue ReadingTrust contracts and legal constructions similar to trust (2)
Requesting and issuing the certificate of proof of registration of the trust contract: If the trustees or persons holding equivalent…
Continue ReadingTrust contracts and legal constructions similar to trust (1)
ANAF Order no.1193 / 2021 for the approval of the Procedure for registration of trust contracts or legal constructions similar…
Continue ReadingModification of the Procedure regarding the ex officio establishment of the annual personal income tax
In the Official Gazette no. 802 of August 20, 2021, Order no. 1251 of ANAF on amending and supplementing OPANAF…
Continue ReadingUpdating the form 085
In the context of the new VAT rules on electronic commerce applicable from July 1, form 085 was updated by…
Continue ReadingOUG (Emergency Ordinance) draft amending and supplementing O.G.( Government Ordinance) no. 99/2000 on the marketing of market products and services
The Ministry of Economy, Entrepreneurship and Tourism (MEAT) has published for the purpose of public consultation a O.U.G. draft on…
Continue ReadingAcquisition of advertising services in the USA – VAT and non-resident tax
Situation: A company paying profit tax and registered for VAT purposes in Romania concludes a contract for the acquisition of…
Continue Reading