In the Official Gazette (Part I) no.105 of 7 February 2023 was published M.A.T. Order no.330 approving the de minimis…
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VAT on housing in 2023 – changes
The VAT regime for the purchase of new homes has changed again this year. Compared to the scheme in 2022,…
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Criteria 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…
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Applicability 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…
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Obtaining 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…
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Procedure 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…
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Leave 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…
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Important 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…
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Important 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…
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Single declaration – main changes
ANAF Order no.2541 approving the model, content, submission and management of form 212 ”Single declaration on income tax and social…
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