Income from the provision of beauty/authority care activities, individually or in a form of association, is taxable income and, according…
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Obligations concerning D406 – company registration as a medium taxpayer (case)
Situation: A Romanian company, ABC SRL, was classified as a medium-sized taxpayer on 1 January 2023. When is it obliged…
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Changes to sick leave and health benefits
In the Official Gazette (Part I) no.218 of 16 March 2023 was published the Emergency Ordinance no.10 amending and supplementing…
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Medical rehabilitation subscription – borne by the employer (case)
Situation: A Romanian company, paying income tax on microenterprises, paying VAT, intends to pay to its 3 employees a subscription…
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De minimis aid
In the Official Gazette no.191 of 7 March 2023 was published Order no.401/2023 of the Minister of European Investment and…
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Leave and allowances – amendments and additions implementing rules
In the Official Gazette with the number 199 of March 9, 2023 was published the CNAS Order no.131/2023 for the…
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Amendments to Form 101 (2)
Completing the 101 Tax group return : Reporting period: In the “Year” column, enter the calendar year for which the…
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Changes to Form 101 (1)
In the Official Gazette (Part I) no.201 of 10 March 2023 ANAF Order no.310/2023 was published for the approval of…
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Changes to the methodological norms for the application of the FC regarding excise duties
In the Official Gazette, Part I no. 187 of 06 March 2023, Government Decision (HG) no.181/2023 was published for the…
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Listing of enterprises – aid scheme (2)
Enterprises whose legal representative, at the date of submission of the application for funding and throughout the evaluation, selection and…
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