We remind you that, for companies that increase their capital between 2021 and 2025, there is the possibility, according to…
Continue ReadingNational aid procedures state – new regulations
MEAT Order no. 1364/2021 on the approval of the Methodological Norms for the application by MEAT and by the agencies…
Continue ReadingLIC EXW – supporting documents for the application of the exemption regime (case)
Situation: A company from RO (A SRL) delivers goods to a company from Italy (B), based on the fiscal invoice…
Continue ReadingRelaunch of Microgrants
MEAT (Ministry of Economy, Entrepreneurship and Tourism) recently announced on its website that it will relaunch Measure 1 – “Micro-grants…
Continue ReadingRedirecting the profit/income tax related to sponsorships
According to a legislative proposal recently registered in the Senate, starting with 2022, the part of the profit tax, respectively…
Continue ReadingRegistration procedure for the use of certain schemes VAT special (2)
It is considered that a taxable person meets the additional conditions provided in the previous paragraph if he is registered…
Continue ReadingOnline sales to PF customers in Austria (case)
Situation: A Romanian company (X) that has created an online store intends to sell products to individuals in Austria. What…
Continue ReadingInstallation and assembly services performed by a PJ from a company in Turkey (case)
Situation: A company ABC SRL from Romania, registered for VAT purposes, acquires from a company from Turkey, not registered for…
Continue ReadingRegistration procedure for the use of special VAT regulations (1)
In the Official Gazette No. 853 of September 7, 2021, the ANAF Regulation No. 1387/2021 was published for the approval…
Continue ReadingImportant changes to the Fiscal Code – OG 8 (2)
3. Changes related to social contributions: It regulates the possibility for the resident employer to opt for the calculation, withholding…
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