On 31.08.2022 was published in the Official Gazette OG 37/2022 for the amendment and completion of the Law no. 95/2006…
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Technical unemployment amid the war in Ukraine
According to a draft OUG initiated by the Ministry of Labour and Social Solidarity (MMSS), companies facing financial difficulties as…
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AMENDMENT TO D101 “CORPORATION TAX RETURN”
In the Official Gazette no. 273 of 22 March 2022 was published OPANAF no.423/2022 on the amendment of OPANAF no.3386/2016…
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Important changes to Declaration 101
In the Official Gazette (Part I) ANAF Order No.423 was published on the amendment of the Order of the President…
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Import of goods put into free circulation in another Member State (case)
Situation: A company ABC SRL buys consumable products for some of its own production equipment. The products come from a…
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Correct completion of the medical certificate
According to article 36 paragraph (1) of the EMERGENCY ORDINANCE no.158/2005 on social health insurance leave and allowances, the calculation…
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Clarifications on the Standard Fiscal Control File (SAF-T)
In the Official Gazette (Part I) no.275 of 22.03.2022 was published the ANAF Order no.373 for the modification of the…
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New VAT refund procedure (2)
Settlement of VAT negative claims with option to refund: According to the Order 352/2022, only the claims with negative amounts…
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New VAT refund procedure (1)
In the Official Gazette (Part I) no.242 of 11 March 2022, ANAF Order no. 352/2022 was published for the approval…
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Non-resident IT specialists – telecommuting employees (case) TML
Situation: A Romanian company, Delta SRL, is active in the software field and intends to hire 4 programmers from Italy,…
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