Order of the National Agency for Fiscal Administration (ANAF) no.1757 / 2019 for the approval of the Mediation Procedure, as…
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Statement of foreign earnings obtained by individuals doing business in Romania
Starting January 9, 2017, according to Order of the President of the National Agency for Fiscal Administration (OpANAF) 3706/2016 (published…
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VAT on new buildings and parking
According to the general rule, stipulated in art. 291 paragraph (1) letter b) of the Fiscal Code stipulates that, for…
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Taxation of containers
According to Government Decree (HG) no. 2139/2004 for the approval of the Catalog on the classification and the normal operating…
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VAT on services provided electronically
In the Official Gazette of Romania (Part I) no.296 from April 17, 2019, was published the Law no. 60/2019 for…
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Gift vouchers based on the volume of sales to loyal customers of the company
According to the provisions of Law no. 165/2018 on the issue of valuable tickets, gift vouchers can be granted to…
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Deductibility of interest expenses
According to the provisions of art. 40 ^ 1 (1) and (2) and art. 40 ^ 2 of the Fiscal…
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Tax Treatment of Income from Copyrights
In 2019, copyrights income is deducted at source by the payers of income, the tax being the final tax. Net…
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Adjustment of VAT base for insolvency clients
Under current legislation, a company that holds a claim from an insolvent client must adjust the tax base of the…
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VAT adjustment for gifts over 100 Ron
In accordance with the provisions of the Law no.227 / 2015 on the Fiscal Code and the implementing rules, small…
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