Law no.34 for the modification and completion of Law no.227/2015 on the Fiscal Code was published in the Official Gazette…
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Tax regime for sports season tickets
In the Official Gazette (Part I) no.36 of 12 January 2023, Law no.34/2023 was published to amend and supplement Law…
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Microenterprise – suspended activity (case)
Situation: A company ABC SRL suspends its activity in January 2023. Will this entity be able to keep its microenterprise…
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Exit from the VAT collection system
According to article 324 paragraph (14) of the Tax Code, the taxable person applying the VAT on collection system and…
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Purchase of payroll services from EU – non-resident tax
Situation: An ABC SRL company receives an invoice for payroll services from an EU company that has a fixed establishment…
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Amendments and additions to the tax procedure code
In the Official Gazette with the number 1272 of 29 December 2022 was published OUG no.188/2022 for the modification and…
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Intrastat statistical declaration – norms
In the Official Gazette with the number 1265 of 29 December 2022 was published the INS Order no.1623 of 25…
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Application of the reduced rate of vat– delivery of fertilizers and pesticides
In the Official Gazette with the number 1282 of 30 December 2022 was published the MF Order no.4634 of 29…
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Accounting for interim dividends – new changes
Until the publication of MF Order 4291/2022 (published in MO no.18/06/01/2023), the accounting regulations only contained details on the accounting…
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Recalculated limit in case of tax period change (case)
Situation: An ABC SRL company that was established in May 2022. In September 2022, it becomes a VAT payer by…
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