The National Tax Administration Agency (ANAF) has published the list of debtors who did not pay their tax obligations in…
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The consumer-legal person – general aspects
Situation: A company ABC SRL, which installed photovoltaic panels, received from the electricity supplier a prosumer invoice (VAT with reverse…
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New instructions for calculating the disability fund contribution
In the Official Gazette (Part I) no.1020 of 20 October 2022, Order no.1001/2022 was published approving the Instructions for the…
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Important changes to the Labour Code – Law 283
We remind you that the Law no.283 for the amendment and completion of the Law no.53/2003 – Labour Code, as…
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Applicability of the special OSS regime (case)
Situation: A company XYZ Ltd. delivers goods/provides services to individuals in the EU. How does the One Stop Shop scheme…
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Programme to increase the competitiveness of industrial products – aid scheme
Order of the Ministry of Economy (ME) no.1371 approving the Applicant’s Guide for the establishment of the de minimis aid…
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Construction activity in Romania for beneficiaries from other countries (specific)
Situation: Situation: A company ABC SRL provides engineering services in the field of construction for companies in Italy. All activities…
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Law 265 and amendments on the registration of ORC
We remind you that the Law 265/2022 on the Trade Register and for the modification and completion of other normative…
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VAT registration of a PF in construction
According to the Tax Code, article 269, paragraph (1), a taxable person is a person who carries out, in an…
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Dividend distribution and tax rate – clarifications
According to article 19 paragraph 31 of the Accounting Law no.82/1991, republished, as amended and supplemented, the quarterly distribution of…
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