The new changes to the micro tax regime, which are included in OUG 115/2023 (art. LIII), were recently made official…
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Overtime compensation
Law 53/2003 – Labour Code regulates overtime as follows: Article 120 (1) – Work performed outside the normal weekly working…
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Legal public holidays in 2024
In the year 2024, the legal non-working holidays are: – 1 and 2 January – New Year – 6 January…
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e-Invoice Guide
For the guide with information on the use of the national electronic invoicing system RO e-Invoice you can access the…
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Updated list of large and medium-sized taxpayers
Nominal list of medium-sized taxpayers to be administered by the county public finance administrations and the Tax Administration for Medium-Sized…
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Employee’s personal file
According to HG 905/2017, the employer has the obligation to prepare a personal file for each employee and to keep…
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Income recognition for construction works
According to OMFP 1802/2014, in the case of construction works, revenue recognition is made on the basis of the act…
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Transfer of goods according to OMFP 1802/2014
According to OMFP 1802/2014, assessing when an entity has transferred significant risks and rewards of ownership to the buyer requires…
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Night work
Night work is regulated by Law 53/2003 – Labour Code. Thus, Article 125 defines night work as work performed between…
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“Month of the father”
We remind you that the OUG no.164/2022 amending and supplementing the OUG no.111/2010 on the monthly allowance for raising children,…
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