As a result of the modification of the value added tax return (form 300) by Order no. 632/2021 published in…
Continue ReadingGranting facilities in construction (case)
Situation: An ABC SRL company that has CAEN code 4210 (Construction works for residential and non-residential buildings) benefits from fiscal…
Continue ReadingUpdate forms related to transactions with non-residents
On April 26, the National Agency for Fiscal Administration (ANAF) updated the electronic declarations section with the following types of…
Continue ReadingNotice for final discussion” in the procedure for verifying the personal tax situation
ANAF (National Tax Authorities ) proposes the modification and completion of OPANAF (Order of the President of the National Agency…
Continue ReadingOSS system (One Stop Shop)
Starting with July 1, 2021, the OSS (One Stop Shop) system, subject to the special VAT regime, in accordance with…
Continue ReadingThe value of meal vouchers/nursery vouchers for the period April-September 2021
The nominal value of a meal voucher for the first semester of 2021 was frozen and the value of the…
Continue ReadingLeave and accommodation allowance – important changes
Law no. 268/2020 for the amendment and completion of Law no. 273/2004 on the adoption procedure, as well as for…
Continue ReadingConstruction works on real estate in Germany – treatment VAT
Situation: A commercial company ABC SRL, based in Romania and paying VAT, provides construction services for real estate in Germany…
Continue ReadingChanges regarding the operations and leasing companies
Law 83 for amending and supplementing the Government Ordinance no. 51/1997 on leasing operations and leasing companies was published in…
Continue ReadingFiscal obligations regarding the indemnities granted to a PFA
Situation: An authorized natural person (PFA) received 41.5% of technical unemployment and assistance last year after returning from technical unemployment.…
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