In discussions about fire safety, two terms frequently appear that can create confusion: the fire safety permit and the fire…
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Corporate Income Tax Redirection: Conditions, Restrictions, and Obligations for Companies
The immediate impact on corporate income taxpayers is the increased fiscal responsibility regarding the use of the tax credit redirection…
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2026 Transfer Pricing Changes: Key Updates for Companies
Two New ANAF Orders Amend Romania’s Transfer Pricing Rules Two ANAF Orders published in Romania’s Official Gazette No. 543 of…
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Semi-Annual Accounting Reports Will No Longer Be Mandatory in 2026
Romania’s Ministry of Finance has announced the removal of the obligation to submit semi-annual accounting reports for 2026. The measure…
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Software acquisition from the EU by a non-VAT-paying company with a special VAT code – tax treatment, VAT and reporting obligations
The tax treatment of an intra-Community software acquisition depends essentially on the legal nature of the transaction: transfer of usage…
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