In 2021, the deadline for submitting the annual income statement for associations without legal personality and entities subject to the…
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Introduction of the tax exemption for CIMs concluded with employers who are not tax residents
Previously, art.78 paragraph (1) of the Fiscal Code provided that the beneficiaries of income from salaries and assimilated to salaries…
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Fiscal facilities for early education
By introducing the fiscal facilities provided at letter (i ^ 2) from art. 25 par. (4) of the Fiscal Code,…
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Clarifications regarding the granting of gift vouchers to employees
By the Government Emergency Ordinance no. 13/2021 for the amendment and completion of Law no. 227/2015 on the Fiscal Code…
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Intra-Community acquisition or import (in this case) TML
Situation: A Romanian company, ABC SRL, a non-VAT payer, purchases goods from Great Britain in January 2021. We specify that…
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New rules for VAT registration TML
ANAF Order no. 239/2021 for the approval of the Registration Procedure for value-added tax purposes, according to the provisions of…
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Employers can submit the new Form 112
According to the latest legislative changes, starting with the reporting month January 2021 (with submission deadline until 25.02.2021), employers must…
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Smart PDF editing for statement 390
On the official website of the National Agency for Fiscal Administration (ANAF) was updated the intelligent PDF necessary for the…
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Unitary application of the provisions regarding the granting of days off for parents
The Ministry of Labor and Social Protection (MMPS) informs that a series of amendments submitted by the institution, in order…
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Sponsoring by the micro-enterprise
Situation: A company ABC SRL, payer of income tax on micro-enterprises, purchased, in the fourth quarter of 2020, computers with…
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