Access to PNRR funding is conditional upon the cumulative fulfilment of strict eligibility criteria, in accordance with Order M.E.D.A.T. no.…
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De Minimis Aid Scheme for Employee Training – Financial and Fiscal Impact on SMEs
The immediate impact on SME profitability is driven by the reduction of vocational training costs through the direct subsidisation of…
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VAT Exemption for Medical Service Marketplaces: Clarifications for Digital Healthcare Platforms
The immediate impact on companies operating digital healthcare platforms is the possibility of applying the VAT exemption to medical services…
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ISU Permit or ISU Authorization? What is the difference between them
In discussions about fire safety, two terms frequently appear that can create confusion: the fire safety permit and the fire…
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Corporate Income Tax Redirection: Conditions, Restrictions, and Obligations for Companies
The immediate impact on corporate income taxpayers is the increased fiscal responsibility regarding the use of the tax credit redirection…
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2026 Transfer Pricing Changes: Key Updates for Companies
Two New ANAF Orders Amend Romania’s Transfer Pricing Rules Two ANAF Orders published in Romania’s Official Gazette No. 543 of…
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Semi-Annual Accounting Reports Will No Longer Be Mandatory in 2026
Romania’s Ministry of Finance has announced the removal of the obligation to submit semi-annual accounting reports for 2026. The measure…
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Software acquisition from the EU by a non-VAT-paying company with a special VAT code – tax treatment, VAT and reporting obligations
The tax treatment of an intra-Community software acquisition depends essentially on the legal nature of the transaction: transfer of usage…
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The ISU authorization is not sufficient if the space is no longer operated safely
In practice, many companies treat the fire safety authorization as a document that, once obtained, permanently resolves the compliance issue.…
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Amendment of the corporate income tax redirection procedure – Draft Proposal
The National Agency for Fiscal Administration (ANAF) has recently launched a draft order for public consultation aimed at amending Order…
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