The Ministry of Finance intends to clarify by amending the provisions of the Fiscal Code approved by Law no. 227/2015…
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Elimination of the 30% limit on the deduction of adjustments for impairment of receivables postponed until January 1, 2022
By Law no. 296/2020 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, was amended art.26…
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The fiscal regime of gift vouchers starting with January 1, 2021
By Law no. 296/2020 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, Article 114 paragraph…
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Non-cooperative jurisdictions for tax purposes – Annex II also includes Turkey
Starting with January 1, 2021, the provisions of art. 25 paragraph (4) of the Fiscal Code were supplemented with a…
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Support by 3.5% of income tax
Procedure for establishing the amount representing up to 3.5% of the annual tax due for the support of non-profit entities…
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DAC 6- reporting deadlines
The reporting deadlines for cross-border arrangements, postponed as a result of the COVID-19 pandemic by Directive (EU) 2020/876 amending Directive…
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ANAF information material on the fiscal facilities related to the expenditures on early education, vocational and technical education, and dual education
In the process of informing the taxpayers, ANAF published on the site an informative material regarding the fiscal facilities related…
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Non-cooperative jurisdictions for tax purposes
The European Parliament adopted on 21 January 2021, by a majority of votes, a resolution on the recast of the…
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The scheme of the “ELECTRIC UP” Program published in the Official Gazette
The de minimis aid scheme provided for in the “ELECTRIC UP” Program on financing small and medium enterprises and the…
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Taxation of revenues from cryptocurrency transactions
Individuals who make a profit from transactions in bitcoin and other digital currencies must pay a 10% tax applied to…
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