We remind you that in the Official Gazette (Part I) no. 1056 of November 4, 2021, the ANAF Order no.…
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AIC of goods from non-EU supplier, registered in the EU for VAT purposes (case)
Situation: A company ABC SRL, from Romania, buys online various materials necessary for its activity. On the invoices received by…
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Procurement of Zoom services for vocational training (case)
Situation: A company XYZ SRL, which deals with adult vocational training, purchases services accessing the Zoom platform. The company pays…
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Technical unemployment amid the war in Ukraine
According to a draft OUG initiated by the Ministry of Labour and Social Solidarity (MMSS), companies facing financial difficulties as…
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AMENDMENT TO D101 “CORPORATION TAX RETURN”
In the Official Gazette no. 273 of 22 March 2022 was published OPANAF no.423/2022 on the amendment of OPANAF no.3386/2016…
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Important changes to Declaration 101
In the Official Gazette (Part I) ANAF Order No.423 was published on the amendment of the Order of the President…
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Import of goods put into free circulation in another Member State (case)
Situation: A company ABC SRL buys consumable products for some of its own production equipment. The products come from a…
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Correct completion of the medical certificate
According to article 36 paragraph (1) of the EMERGENCY ORDINANCE no.158/2005 on social health insurance leave and allowances, the calculation…
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Clarifications on the Standard Fiscal Control File (SAF-T)
In the Official Gazette (Part I) no.275 of 22.03.2022 was published the ANAF Order no.373 for the modification of the…
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New VAT refund procedure (2)
Settlement of VAT negative claims with option to refund: According to the Order 352/2022, only the claims with negative amounts…
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