In the Official Gazette no.960 of October 7, 2021 was published EMERGENCY ORDINANCE no.120 / 2021 on the administration, operation…
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Establishment of VAT tax group – general aspects
From a fiscal point of view, the notion of group can be met both in terms of VAT and in…
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Fiscal regime in case of an intra-community delivery of waste (case)
Situation: ABC SRL, a company registered for VAT purposes in Romania, intends to sell plastic waste to another company registered…
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Social protection measures for employees – technical unemployment
On 04.10.2021 it was published in the Official Gazette no. 945 Emergency Ordinance no. 111 of October 2, 2021, for…
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Info-modification of the Labor Code
On October 5, it was published in the Official Gazette no. 951 Emergency Ordinance (OUG) 117/2021 for the amendment and…
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Granting parents free days 2021
On 04.10.2021 it was published in the Official Gazette no. 945 Emergency Ordinance no. 110 of October 2, 2021 on…
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Minimum wage
On 05.10.2021 was published in the Official Gazette 950, the Decision no. 1,071 of October 4, 2021, according to which,…
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Income from intellectual property rights (2)
Fiscal treatment of income from intellectual property rights received from other payers than those mentioned above: The net income from…
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Income from intellectual property rights (1)
Individual taxpayers who earn income from intellectual property rights in Romania are required to declare their income and pay taxes,…
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Benefits granted to employees – subscription to the fitness room (case)
Situation: A company ABC SRL, VAT payer, offers employees subscriptions to a fitness room. Is VAT deducted related to the…
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