Situation: A company X (VAT payer from Romania), delivers the goods directly to company Z, fiscally registered and VAT payer…
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Gift vouchers are offered on various occasions
From the point of view of income tax, according to article 76 paragraph (3) letter h) of Law no. 227/2015…
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The norms regarding the accomplishment of the subsequent customs supervision and control
The ANAF Order no. 922/2021 for the approval of the Methodological Norms regarding the accomplishment of the subsequent customs supervision…
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Intra-community trade in goods – new regulations on VAT (2)
According to OpANAF 1019/2021, the authorization number is in the form ROTVAROXXXXXXYYYYY, where RO represents the country code ISO 3166…
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Intra-Community trade in goods – new VAT regulations (1)
OpANAF no. 1019 of 2021 for the approval of the Norms regarding the authorization and use of the special mechanism…
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Postponation Of The Statement And Payment Of The Specific Tax For Semester 1
Government Emergency Ordinance (OUG) no. 59/2021 for the amendment and completion of the Fiscal Code was published in the Official…
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Settlement of medical leave
Emergency Ordinance (OUG) 74/2021 for the amendment and completion of the Government Emergency Ordinance no. 158/2005 on holidays and social…
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Free day for vaccination against COVID 19
On June 29, 2021, the Chamber of Deputies adopted, as a decision-making Chamber, the legislative proposal (which complements Law no.…
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Fiscal consolidation system in the field of profit tax
We remind you that Law 296/2020 for amending and supplementing Law no. 227/2015 on the Fiscal Code was published in…
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Real estate payment to the sole shareholder (case)
Situation: A company ABC SRL offers to the sole shareholder a construction plus the afferent land. worth 220,000 lei. According…
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