The immediate impact on corporate income taxpayers is the increased fiscal responsibility regarding the use of the tax credit redirection…
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2026 Transfer Pricing Changes: Key Updates for Companies
Two New ANAF Orders Amend Romania’s Transfer Pricing Rules Two ANAF Orders published in Romania’s Official Gazette No. 543 of…
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Semi-Annual Accounting Reports Will No Longer Be Mandatory in 2026
Romania’s Ministry of Finance has announced the removal of the obligation to submit semi-annual accounting reports for 2026. The measure…
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Software acquisition from the EU by a non-VAT-paying company with a special VAT code – tax treatment, VAT and reporting obligations
The tax treatment of an intra-Community software acquisition depends essentially on the legal nature of the transaction: transfer of usage…
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The ISU authorization is not sufficient if the space is no longer operated safely
In practice, many companies treat the fire safety authorization as a document that, once obtained, permanently resolves the compliance issue.…
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Amendment of the corporate income tax redirection procedure – Draft Proposal
The National Agency for Fiscal Administration (ANAF) has recently launched a draft order for public consultation aimed at amending Order…
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Inspection of Electrical Installations in Buildings
An unverified electrical installation can, over time, become a major source of risk. It can cause fires, electrical shocks, equipment…
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New Guide for NGOs – How Disability Projects Will Be Funded in 2026
Official Gazette No. 474 of 5 June 2026 published Order No. 638 of 21 May 2026 issued by the Ministry…
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RO e-Invoice: What Changes for B2C Transactions and Individuals Using Their Personal Identification Number (CNP)
The immediate impact on the activities of independent taxpayers is the removal of the obligation to report through the RO…
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Places of Worship and Fire Safety Obligations
Places of worship possess significant distinct characteristics regarding fire safety: they can accommodate large gatherings of people and may contain…
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