Summary of the provisions of Law no. 70/2015 on cash receipts and payments: Obligation to use cashless payment instruments (Art.…
Continue ReadingTax inspections carried out at S.C. X S.R.L., whose object of activity is “Construction of residential and non-residential buildings”
S.C. X S.R.L., has as its object of activity “Construction works of residential and non-residential buildings”, CAEN code 4120. Period…
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On 31.08.2022 was published in the Official Gazette OG 37/2022 for the amendment and completion of the Law no. 95/2006…
Continue ReadingTechnical 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…
Continue ReadingAMENDMENT 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…
Continue ReadingImportant 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…
Continue ReadingImport 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…
Continue ReadingCorrect 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…
Continue ReadingClarifications 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…
Continue ReadingNew 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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