Through [ANAF Order No. 603/2026], published in the Official Gazette No. 419 of 18 May 2026, the tax authorities approved…
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Final year of application of the “pole tax” – tax rules for the special constructions tax
Through [Government Emergency Ordinance No. 89/2025], the Romanian Government established the elimination of the tax on special constructions starting from…
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Indoor fire hydrants: when they are mandatory and why they must be kept operational
Indoor fire hydrants are essential installations for rapid intervention in the event of a fire. Their installation is required in…
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Major changes in the e-Invoice system – new exemptions for certain categories of taxpayers
The Chamber of Deputies has adopted significant amendments to the system regulated under [Government Emergency Ordinance No. 120/2021], changes that…
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Psychosocial risks and mental health at the workplace
Psychosocial risks are not limited to “stress” in a general sense, but relate to how work is designed, managed, and…
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Solidarity contribution declared through Form 100 – new tax obligations for the oil sector
The Romanian Government introduced, through [Emergency Ordinance no. 24/2026], a temporary fiscal mechanism aimed at taxing exceptional revenues generated by…
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Practical guide for filing the Single Tax Return for investment income
Individuals who earned investment income in 2025 from stock market transactions, dividends, interest, crypto-assets, or investment gold must file the…
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Reform of sheltered units for persons with disabilities – fiscal, social, and operational impact
The legislative initiative registered in the Senate proposes substantial amendments to the framework regulated by Law no. 448/2006, with a…
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New rules on dividend distribution and shareholder loans in JSCs and LLCs – fiscal and accounting analysis based on the ANAF communication
The National Agency for Fiscal Administration (ANAF) has issued a set of measures applicable to joint-stock companies (JSCs) and limited…
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