Situation: A company A (in Romania) is the sole shareholder of company B (in Romania) as of December 2021, both…
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Granting of nursery vouchers – conditions
We remind you that the Law no.165/2018 on the granting of vouchers, with subsequent amendments and additions, regulates how to…
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Extending the obligation to designate a waste representative
Law 17 approving the EMERGENCY ORDINANCE no.92/2021 on the waste regime was published in the Official Gazette (Part I) no.21…
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A new obligation in the nomenclature of tax obligations payable to the single account
Through a draft Order recently published in the Decision Transparency, the National Agency for Tax Administration (ANAF) proposes to complete…
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Vat rate for delivery and installation of heat pumps, photovoltaic and solar thermal panels
Law no.39 for the completion of article 291 paragraph (3) of Law no.227/2015 on the Fiscal Code was published in…
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Subscriptions offered to employees for sports– tax facilitation
Law no.34 for the modification and completion of Law no.227/2015 on the Fiscal Code was published in the Official Gazette…
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Tax regime for sports season tickets
In the Official Gazette (Part I) no.36 of 12 January 2023, Law no.34/2023 was published to amend and supplement Law…
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Microenterprise – suspended activity (case)
Situation: A company ABC SRL suspends its activity in January 2023. Will this entity be able to keep its microenterprise…
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Exit from the VAT collection system
According to article 324 paragraph (14) of the Tax Code, the taxable person applying the VAT on collection system and…
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Purchase of payroll services from EU – non-resident tax
Situation: An ABC SRL company receives an invoice for payroll services from an EU company that has a fixed establishment…
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