In short: ANAF Order No. 1457/2026 approves the procedure and forms by which tax authorities automatically determine the social security…
Continue ReadingANAF Has Approved the Ex Officio Assessment Procedure for the Luxury Tax: What Risks Do Those Who Have Not Filed Form 216 Face?
The National Agency for Fiscal Administration (ANAF) has approved the procedure for ex officio assessment of the special tax on…
Continue ReadingCorporate Income Tax Consolidation: How to Offset Losses Among Companies in the Same Group
Corporate Income Tax Group: A Practical Guide (for 2027)Tax consolidation allows affiliated companies to calculate a single taxable income at…
Continue ReadingANAF can freeze the funds of foreign companies not registered in Romania directly with courier services. What Order No. 1,227/2026 Provides
Through ANAF President’s Order No. 1,227/2026, the tax authority has revised two important forms. The first is a new form…
Continue ReadingSelf-Employed Individuals (PFAs) will be able to deduct investments from Savings and Investment Accounts (SIAs) without an annual cap, in 2027
Law 202/2026 introduces Savings and Investment Accounts, and amounts transferred into SIAs become deductible expenses for PFAs under the actual…
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