Situation: A PFA operated in 2022 on the income norm, but in November 2022 it reaches the threshold of €100,000.…
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Important changes to tax controls (2)
Temporary taxation decision: If the taxpayer/payer has not been informed about the completion of the verification of a tax period…
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Important changes to tax controls (1)
In the Official Gazette (Part I) no.1272 of 29 December 2022 was published the EMERGENCY ORDINANCE no.188/2022 for amending and…
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Procedure for using and operating the RO e-transport system
ANAF Order no.2545 approving the Procedure for the use and operation of the national system for monitoring the transport of…
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Intrastat statistical declaration in 2023 – completion rules
In the Official Gazette (Part I) no.1265 of 29 December 2022 was published the INS Order no.1623/2022 approving the Rules…
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Extension of income tax exemption for IT-workers
Ministry of Finance (MF) Order no.4433 on the classification of the activity of software creation was published in the Official…
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Amendments to OG 16
In the Official Gazette (Part I) no.1228 of 20 December 2022 was published Law no.370/2022 on the approval of Government…
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Changes to the taxation of tips on tax receipts
In the Official Gazette (Part I) no.1255 of 27 December 2022 was published Law no.376/2022 for the amendment and completion…
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Carer’s leave – rules of application
As a reminder, since 22 October, a new type of leave has been introduced in the Labour Code, following a…
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Conditions for selling real estate with reduced VAT rate (case)
Situation: A company ABC SRL, which is building a block of flats, has signed in 2022 a sale promise in…
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