The VAT on collection system is an important fiscal mechanism designed to help small and medium-sized enterprises (SMEs) by allowing…
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Car Repair Services Provided to Foreign Clients – VAT Treatment
Case description A Romanian company (CAEN 4520, 4532) performing car repairs and selling auto parts provides repair services in Romania…
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Taxation of Cryptocurrencies – Temporary Income Tax Exemption Removed
Individual investors who earn profits from cryptocurrency transactions will no longer benefit from the temporary income tax exemption, as the…
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Establishing a Corporate Income Tax Group in 2026
Under the Legislative Themes section, the topic “Establishment of a Corporate Income Tax Group in 2026” was discussed, outlining the…
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Amendments and Additions to the Fiscal Code
Official publication: In the Official Gazette of Romania, Part I, No. 978 of October 23, 2025, Law No. 166/2025 was…
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Regulation of Unit Road Tolls in Romania
Order MTI no. 1925/2025, effective from July 1, 2026, sets the framework for TollRo rates applicable to heavy freight vehicles…
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VAT on Collection – Key Features and Application Conditions
What is the “VAT on Collection” system The “VAT on Collection” regime is an optional system allowing companies to defer…
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How Safe Is Your Office? 5 Dangers Employees Ignore Every Day
You might think everything is fine at your workplace – but how many hidden risks go unnoticed every day? Some…
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Interim Dividend Distribution for Q3 2025
A company may decide, on September 30, 2025, to distribute interim dividends to its shareholders based on interim financial statements…
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Extension of the RO e-Invoice System Implementation Deadline for Certain Categories of Taxpayers
The Romanian Government has adopted Emergency Ordinance (GEO) no. 52/2025, published in the Official Gazette no. 907 of October 2,…
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