Fiscal treatment of income from intellectual property rights received from other payers than those mentioned above: The net income from…
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Income from intellectual property rights (1)
Individual taxpayers who earn income from intellectual property rights in Romania are required to declare their income and pay taxes,…
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Benefits granted to employees – subscription to the fitness room (case)
Situation: A company ABC SRL, VAT payer, offers employees subscriptions to a fitness room. Is VAT deducted related to the…
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Certification and monitoring procedure for non-reimbursable programs
Order of the Ministry of Education and Research MECT no.1363 / 2021 on the approval of the Certification and Monitoring…
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Procedure for applying the measures for restructuring the outstanding budgetary obligations – amendments
The financial restructuring norms of the state debts have been modified in order to adapt them to the multiple changes…
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Tax reductions in case of capital increase of the company
We remind you that, for companies that increase their capital between 2021 and 2025, there is the possibility, according to…
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National 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…
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LIC 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…
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Relaunch of Microgrants
MEAT (Ministry of Economy, Entrepreneurship and Tourism) recently announced on its website that it will relaunch Measure 1 – “Micro-grants…
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Redirecting 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…
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