Situation: A company sends its employee to work for a client of the company, located in Belgium. The employee will…
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Holidays and social health insurance benefits – changes from 1 August
Emergency Ordinance (OUG) no. 74/2021 for the amendment and completion of OUG no. 158/2005 regarding the holidays and indemnities of…
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New obligations for foreign legal entities-accounting regulations
MFP Order no. 762 of 2021 for the regulation of some accounting aspects, published in the Official Gazette no. 697…
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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…
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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…
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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…
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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…
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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,…
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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…
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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…
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