Situation: A company from RO (A SRL) delivers goods to a company from Italy (B), based on the fiscal invoice…
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Relaunch of Microgrants
MEAT (Ministry of Economy, Entrepreneurship and Tourism) recently announced on its website that it will relaunch Measure 1 – “Micro-grants…
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Redirecting the profit/income tax related to sponsorships
According to a legislative proposal recently registered in the Senate, starting with 2022, the part of the profit tax, respectively…
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Registration procedure for the use of certain schemes VAT special (2)
It is considered that a taxable person meets the additional conditions provided in the previous paragraph if he is registered…
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Online sales to PF customers in Austria (case)
Situation: A Romanian company (X) that has created an online store intends to sell products to individuals in Austria. What…
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Installation and assembly services performed by a PJ from a company in Turkey (case)
Situation: A company ABC SRL from Romania, registered for VAT purposes, acquires from a company from Turkey, not registered for…
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Registration procedure for the use of special VAT regulations (1)
In the Official Gazette No. 853 of September 7, 2021, the ANAF Regulation No. 1387/2021 was published for the approval…
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Important changes to the Fiscal Code – OG 8 (2)
3. Changes related to social contributions: It regulates the possibility for the resident employer to opt for the calculation, withholding…
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Important amendments to the Fiscal Code – Government Ordinance 8 (1)
Government Ordinance (GO) no.8 for amending and supplementing Law no.227 / 2015 on the Fiscal Code was published in the…
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The main amendments to the Fiscal Procedure Code
Government Ordinance (OG) no.11 for amending and supplementing Law 207/2015 on the Fiscal Procedure Code and regulating fiscal measures was…
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