Many investors or administrators assume that once a fire safety authorization is obtained, it remains valid indefinitely. In reality, legislation…
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Share Trading via a Romanian Resident Broker – Tax Obligations and Health Insurance Contribution (CASS)
The immediate impact on personal cash flow and tax compliance is determined by the withholding-at-source mechanism and the ceiling applicable…
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Obligation to Use a Cash Register – Treatment of Occasional Cash Receipts
The immediate impact on tax compliance and exposure to penalties is determined by how a company collects payment for goods…
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Obligations of Romanian Employers for Workers Posted Abroad
Situations in which a Romanian employee is temporarily posted to work in another country bring additional challenges regarding occupational safety…
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Contributions for Retired Self-Employed Persons (PFA) – CAS and CASS in 2026
The immediate impact on cash flow and fiscal planning for retired self-employed individuals (PFA) stems from the calculation of social…
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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…
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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…
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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),…
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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.…
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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…
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