Potrivit art.XXXVII alin.(1) si alin.(3) din OUG nr.168/2022 privind unele masuri fiscal-bugetare, prorogarea unor termene, precum si pentru modificarea si…
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Regulation of certain accounting issues
In the Official Gazette (Part I) no. 559 of 21 June 2023 was published the Order of the Ministry of…
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State aid scheme for agricultural producers
Law No 170/2023 on the establishment of a state aid scheme for agricultural producers of vegetables, fruit and potatoes was…
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Tax facilities for employees in agriculture
According to Article 60 point 7 of the Tax Code, individuals are exempt from paying income tax for income from…
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Right of deduction for the period in which the VAT code is canceled ex officio (case)
Situation: A VAT-liable company has its VAT code cancelled ex officio. The company also provides services during this period and…
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State aid to reduce excise duty on diesel used in aquaculture
In the Official Gazette (Part I) no. 508 of 9 June 2023 was published the Government Decision (HG) no. 523/2023…
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ANAF clarifications on VAT rates
According to information published on the website of the Chamber of Tax Consultants (CCF), the professional body has sent a…
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Income tax exemption for programmers (case)
Situation: An employee in the position of a programmer assistant in a commercial company that meets the conditions for…
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Single tax group for VAT purposes
According to the Tax Code, article 269 (Taxable persons and economic activity), a single group of taxable persons established in…
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Health care subscription during CCC (case)
Situation: An ABC SRL company provides all employees with a health care subscription that falls under the 400 euro/year/employee…
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