The VAT regime for the purchase of new homes has changed again this year. Compared to the scheme in 2022,…
Continue ReadingCriteria for establishing fiscal residence for natural persons
Criteria for determining the residence of an individual under the double taxation convention: If an individual is considered to be…
Continue ReadingApplicability of fiscal facility – 200 non-taxable lei (case)
Situation: Can employees of a café with an 8/day CIM, with a minimum salary of 3,000 lei, but who benefit…
Continue ReadingObtaining the certificate of judicial records online
According to a press release from the Ministry of Research, Innovation and Digitalization (MCID), the institution in question and the…
Continue ReadingProcedure for granting state guarantees and the – rural “invest grant”
In Monitorul Oficial (Partea I) nr.89 din 1 februarie 2023 a fost publicat Ordinul comun nr.794/37/2023 al ministrului finantelor si…
Continue ReadingLeave and medical allowances– new modifications and completions
The Government Ordinance (OG) no.21 for the modification and completion of the Law no.95/2006 on health reform, as well as…
Continue ReadingImportant changes to the Fiscal Code – applicable from January 1, 2023 (2)
Income Tax – changes Extension of the reinvested profit tax exemption facility to investments in assets used in production and…
Continue ReadingImportant changes to the Tax Code – applicable from 1 January 2023 (1)
Income tax on micro-enterprises: We remind you that, starting with January 1, 2023, the conditions for inclusion in the category…
Continue ReadingSingle declaration – main changes
ANAF Order no.2541 approving the model, content, submission and management of form 212 ”Single declaration on income tax and social…
Continue ReadingTax Procedure Code – new amendments
In the Official Gazette (Part I) no.86 of 31 January 2023 was published Government Ordinance (OG) no.16/2023 amending and supplementing…
Continue Reading