The immediate impact on cash flow and fiscal planning for retired self-employed individuals (PFA) stems from the calculation of social…
Continue Reading
Judicial Tax Expertise in Criminal Cases – Procedure, Responsibilities and Professional Rigor (2)
The immediate impact on fiscal evidence and the determination of criminal liability is shaped by how judicial tax expertise is…
Continue Reading
Conducting Judicial and Extrajudicial Tax Expertise – CCF 2026 Standards (1)
The immediate impact on companies’ fiscal and legal management is determined by Government Decision no. 2/2026 (Official Gazette no. 112/February…
Continue Reading
Submission of the Standard Audit File for Tax (SAF-T) – Obligations and Deadlines under ANAF Order 407/2025
The immediate impact on company profitability is determined by the mandatory submission of the Standard Audit File for Tax (SAF-T),…
Continue Reading
Microenterprise Tax in 2026 – What Entrepreneurs Need to Know
Starting January 1, 2026, the taxation regime for microenterprises introduces important changes aimed at simplifying fiscal obligations and encouraging compliance.…
Continue Reading
Amendment of Form 204 – Clarifications on Agricultural Income
ANAF updated Form 204 through Order no. 138/2026, published in the Official Gazette no. 92 of February 5, 2026. The…
Continue Reading
Procedure for Managing the Status of Qualified Trust Service Provider
In the Official Gazette no. 81 of February 2, 2026, Order MEDAT 102/2026 was published, regulating the procedures for trust…
Continue Reading
VAT treatment of real estate deliveries in 2026 – what developers and buyers need to know
A recent case clarifies how VAT applies to real estate (apartments, commercial spaces, parking spots) when full payment was made…
Continue Reading
Clarifications on the registration of secondary establishments – draft government ordinance
In the context of the entry into force, on 1 January 2026, of Law no. 245/2025, the Government is proposing…
Continue Reading
OSH prevention: quarterly inspection actions for employers in the trade, food industry, and transport
Territorial Labour Inspectorates are intensifying inspection actions in the field of occupational safety and health (OSH) in order to reduce…
Continue Reading