In the Official Gazette with the number 1272 of 29 December 2022 was published OUG no.188/2022 for the modification and…
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Intrastat statistical declaration – norms
In the Official Gazette with the number 1265 of 29 December 2022 was published the INS Order no.1623 of 25…
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Application of the reduced rate of vat– delivery of fertilizers and pesticides
In the Official Gazette with the number 1282 of 30 December 2022 was published the MF Order no.4634 of 29…
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Accounting for interim dividends – new changes
Until the publication of MF Order 4291/2022 (published in MO no.18/06/01/2023), the accounting regulations only contained details on the accounting…
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Recalculated limit in case of tax period change (case)
Situation: An ABC SRL company that was established in May 2022. In September 2022, it becomes a VAT payer by…
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Amendment of accounting rules and accounting plan
In the Official Gazette (Part I) no.18 of 06 January 2023 was published the MF Order no. 4291/2022 to regulate…
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Exceeding the gross income limit PFA – transition to real system (case)
Situation: A PFA operated in 2022 on the income norm, but in November 2022 it reaches the threshold of €100,000.…
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Important changes to tax controls (2)
Temporary taxation decision: If the taxpayer/payer has not been informed about the completion of the verification of a tax period…
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Important changes to tax controls (1)
In the Official Gazette (Part I) no.1272 of 29 December 2022 was published the EMERGENCY ORDINANCE no.188/2022 for amending and…
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Procedure for using and operating the RO e-transport system
ANAF Order no.2545 approving the Procedure for the use and operation of the national system for monitoring the transport of…
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