In the Official Gazette (Part I) no. 756 of 21 August 2023 was published ANAF Order no. 1229 approving the…
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Electronic service provision for EU and non-EU individuals
According to Article 266, point 28 of the Tax Code, electronically supplied services include, in particular, the services listed in…
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Amendments and additions concerning the foreign exchange regime
In Official Gazette (Part I) No 724 of 7 August 2023 the Regulation Regulation No 6/2023 amending and supplementing the…
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Certification and use of tour guides
In the Official Gazette (Part I) no. 734 of 9 August 2023, MEAT Order no. 180 was published for the…
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Company administrator without CIM or management contract (case)
Situation: The administrator of a company ABC SRL, sole partner in the company, without management contract, without individual employment contract…
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Service provision for UK beneficiary (case)
Situation: A company XYZ SRL with a turnover of less than 300,000 lei per year provides services for clients in…
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Rules on exemptions and reduced rates of VAT
In the Official Gazette (Part I) no. 722 of 04 August 2023 was published the Government Decision (HG) no. 653/2023…
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Changes related to the holding and presentation of the UIT code
We remind you that Law 233/2023 was published in the Official Gazette (Part I) no. 668 of 20 July 2023,…
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Hot meal and meal vouchers for employees (case)
Situation: A company ABC SRL, which is active in the field of wholesale of wooden articles, gives its employees…
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Dividends distributed during the financial year
According to the Companies Law no. 31/1990, article 67, the share of the profit paid to each partner constitutes a…
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