1. SOCIAL INSURANCE CONTRIBUTION (CAS) Individuals who earn income from independent activities and income from intellectual property rights (excluding income…
Continue Reading
Allowance received during the state of urgent/alert – OUG 32
In addition to any other independent income obtained last year, authorized individuals, those who obtain income from copyright, lawyers and…
Continue Reading
Changes regarding the VAT collection system
Regulation of the framework for applying the VAT collection system under the new conditions provided by Law no. 296/2020, respectively…
Continue Reading
The deadline for submitting the annual income statement for associations without legal personality
In 2021, the deadline for submitting the annual income statement for associations without legal personality and entities subject to the…
Continue Reading
Introduction of the tax exemption for CIMs concluded with employers who are not tax residents
Previously, art.78 paragraph (1) of the Fiscal Code provided that the beneficiaries of income from salaries and assimilated to salaries…
Continue Reading
Fiscal facilities for early education
By introducing the fiscal facilities provided at letter (i ^ 2) from art. 25 par. (4) of the Fiscal Code,…
Continue Reading
Clarifications regarding the granting of gift vouchers to employees
By the Government Emergency Ordinance no. 13/2021 for the amendment and completion of Law no. 227/2015 on the Fiscal Code…
Continue Reading
Intra-Community acquisition or import (in this case) TML
Situation: A Romanian company, ABC SRL, a non-VAT payer, purchases goods from Great Britain in January 2021. We specify that…
Continue Reading
New rules for VAT registration TML
ANAF Order no. 239/2021 for the approval of the Registration Procedure for value-added tax purposes, according to the provisions of…
Continue Reading
Employers can submit the new Form 112
According to the latest legislative changes, starting with the reporting month January 2021 (with submission deadline until 25.02.2021), employers must…
Continue Reading