Situation: A natural person in Romania, owner of a 5 ha plot of land, signs a surface contract with a…
Continue Reading
Clarifications on the reduced VAT rate for photovoltaic panels
We remind you that, by Law 39/2023, starting from January 2023, the supply and installation of photovoltaic panels, solar thermal…
Continue Reading
Procedure for granting tax relief in construction – amendments
In the Official Gazette (Part I) no. 607 of 3 July 2023 was published the Order of the Ministry of…
Continue Reading
VAT exemption for services and supplies for public sports facilities– project
According to a draft law recently submitted to the Senate for debate and adoption, NGOs that help build, modernise and…
Continue Reading
Procedure for applying the tax amnesty for re-framed gift vouchers
In the Official Gazette (Part I) no. 586 of 28 June 2023 was published ANAF Order no. 906 approving the…
Continue Reading
Procedure for granting tax relief in the field of construction – amendments
In the Official Gazette (Part I) no. 607 of 3 July 2023 was published the Order of the Ministry of…
Continue Reading
Procedure for granting tax relief in the agricultural sector and in the food industry – amendments
In the Official Gazette (Part I) no. 611 of 4 July 2023 was published MF Order no. 2043 amending and…
Continue Reading
Dividend payment to UK PJ associate (case)
Situation: A company ABC SRL, from Romania, distributes and pays dividends in 2023 to a PJ partner in the UK.…
Continue Reading
Tax treatment of travel agencies
From an accounting point of view, according to the accounting regulations adopted by OMFP 1802/2014 (point 432 – 432^3), the…
Continue Reading
List of high tax risk goods – RO e-Invoice vs RO e-Transport
Both RO e-Transport and RO e-Invoice contain provisions on high tax risk goods subject to reporting. RO e-Transport: We remind…
Continue Reading