On May 23, 2025, Law No. 86/2025 was published in the Official Gazette of Romania, Part I, No. 483. This…
Continue Reading
I witnessed an accident at work. Can I refuse to give a statement? What risks are involved?
In the event of an accident at work, witness statements play a crucial role in establishing the causes and responsibilities.…
Continue Reading
Fiscal Risk Criteria
ANAF proposes amending the fiscal risk criteria for operators dealing with excisable products: focus on quality and regular updates The…
Continue Reading
Workplace SSM signage: legal obligation, vital prevention measure
Occupational safety and health (SSM) signs are an essential element of workplace prevention. According to Government Decision No. 971/2006, employers…
Continue Reading
Sale of an apartment purchased under reverse charge to a shareholder – VAT treatment
Situation Company XYZ SRL, registered for VAT and corporate income tax purposes, purchases in 2025 a new apartment valued at…
Continue Reading
Digitization of labor inspection: technology becomes the ally of SSM controls
The Labour Inspectorate is taking a decisive step into the future by digitizing its control activities in the field of…
Continue Reading
Construction Tax – Regulations Applicable from 2025
The construction tax, also known as the “pillar tax,” has been reintroduced starting in 2025 through Government Emergency Ordinance No.…
Continue Reading
Form 395 – Obligations of Postal Service Providers
Postal service providers offering cash-on-delivery (COD) deliveries, including courier companies, have a legal obligation to report monthly to ANAF information…
Continue Reading
Employers in education, agriculture, law offices, and NGOs without an OSH authorization risk fines of up to 10,000 lei
Employers in educational institutions, agricultural companies, law firms, notary offices, and non-governmental organizations (NGOs) are legally required to obtain an…
Continue Reading
Transition to Corporate Income Tax – Application Period (Case)
Situation: A microenterprise, ABC SRL, has only one employee, and their employment contract ends on May 15, 2025. The company…
Continue Reading