In the Official Gazette no.960 of October 7, 2021 was published EMERGENCY ORDINANCE no.120 / 2021 on the administration, operation…
Continue ReadingEstablishment 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…
Continue ReadingFiscal 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…
Continue ReadingSocial 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…
Continue ReadingInfo-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…
Continue ReadingGranting 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…
Continue ReadingMinimum wage
On 05.10.2021 was published in the Official Gazette 950, the Decision no. 1,071 of October 4, 2021, according to which,…
Continue ReadingIncome 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…
Continue ReadingIncome 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,…
Continue ReadingBenefits 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…
Continue Reading