Situation: A company purchases for sale and installation solar panels and heat pumps. What is the VAT tax treatment for…
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Electronic register of the history of road vehicles registered in Romania
On 24 May the Law on the electronic register of the history of road vehicles registered in Romania (Law no.…
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Amendment and completion of certain regulations on financial documents
The Order of the Ministry of Finance (OMF) no. 1447/2023 for the amendment and completion of some regulations on financial-accounting…
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Rural invest programme-amendments to the state aid scheme
Joint Order No. 1515/191/2023 of the Minister of Finance and the Minister of Agriculture and Rural Development amending Order No.…
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Rental income – reporting and payment obligations
According to the Civil Code, lease is the contract whereby one party, called the lessor, undertakes to provide the other…
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Submission of annual financial statements for 2022
We remind you that in the Official Gazette (Part I) no. 22 of 9 January 2023, the Ministry of Finance…
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Conditions for applying the special second-hand regime (case)
Situation: A company ABC SRL, VAT payer, with CAEN code 4511 (trade with used cars) purchases a used car from…
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Joining a voluntary pension fund – settlement (case)
Situation: An employee of Alfa SRL (a company liable for corporate income tax) joins a voluntary pension fund. According…
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Taking over by A.N.A.F. the enforcement of fines – project
According to a draft law (amending the OG 2/2001) which received the vote of the senators on 15 May, it…
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Setting the amounts to support ONGs and churches – D230 in 2023
According to the regulations of the Tax Code, as amended and supplemented, taxpayers can dispose of the destination of the…
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