In the Official Gazette (Part I) no.490 of 17 May 2022 was published the Law no.139/2022 for the approval of…
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Dividend distribution to non-resident legal persons (PJ) (case)
Situation: A company ABC SRL, a micro-enterprise, based in Romania and established in 2018, has a legal entity based in…
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Appealing an ANAF decision (2)
Competent authority: The specialized structure for the resolution of appeals within the Ministry of Finance resolves appeals against debt certificates…
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Appealing an ANAF decision (1)
In the Official Gazette (Part I no.482) of 13 May 2022 was published MF Order no.1021 approving the Instructions for…
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Raising the minimum wage in agriculture and the food industry
Law No. 135/2022 amending and supplementing certain legislative acts was published in the Official Gazette (Part I) No. 489 of…
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Tax exemption for employers who increase the minimum wage by 200 lei
On 18.05.2022, the Emergency Ordinance on some fiscal measures and for the amendment and completion of Article 59 of…
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Accommodation expenses reimbursement for an external partner (case)
Situation: ABC SRL settles the accommodation of an external provider of marketing consultancy services. Is this expense deductible? What about…
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Deductions established or raised online
In the Official Gazette (Part I) no.466 of 10 May 2022 was published ANAF Order no.878 on the establishment of…
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Increased minimum wage – agriculture and food industry
In the Official Gazette (Part I) no.489 of 17 May 2022, Law no.135/2022 for amending and supplementing some normative acts.…
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E-invoice for the sale of textiles (case)
Situation: A company trades textiles, wholesale and retail (through online platforms) both in Romania and in the EU. What is…
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