In the Official Gazette (Part I) no. 611 of 4 July 2023 was published MF Order no. 2043 amending and…
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Dividend payment to UK PJ associate (case)
Situation: A company ABC SRL, from Romania, distributes and pays dividends in 2023 to a PJ partner in the UK.…
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Tax treatment of travel agencies
From an accounting point of view, according to the accounting regulations adopted by OMFP 1802/2014 (point 432 – 432^3), the…
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List of high tax risk goods – RO e-Invoice vs RO e-Transport
Both RO e-Transport and RO e-Invoice contain provisions on high tax risk goods subject to reporting. RO e-Transport: We remind…
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Tax facilities representing 200 lei non-taxable
Potrivit art.XXXVII alin.(1) si alin.(3) din OUG nr.168/2022 privind unele masuri fiscal-bugetare, prorogarea unor termene, precum si pentru modificarea si…
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Regulation of certain accounting issues
In the Official Gazette (Part I) no. 559 of 21 June 2023 was published the Order of the Ministry of…
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State aid scheme for agricultural producers
Law No 170/2023 on the establishment of a state aid scheme for agricultural producers of vegetables, fruit and potatoes was…
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Tax facilities for employees in agriculture
According to Article 60 point 7 of the Tax Code, individuals are exempt from paying income tax for income from…
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Right of deduction for the period in which the VAT code is canceled ex officio (case)
Situation: A VAT-liable company has its VAT code cancelled ex officio. The company also provides services during this period and…
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State aid to reduce excise duty on diesel used in aquaculture
In the Official Gazette (Part I) no. 508 of 9 June 2023 was published the Government Decision (HG) no. 523/2023…
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