IT employees who operate in Romania can benefit, in accordance with the legislation in force, from tax exemption on income…
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VAT applicable for delivery of food by courier
According to paragraph (2), letter e) of art. 291 “Quotas” of the Fiscal Code, the reduced rate of 9% is…
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Modification of the calculation method of the turnover in the construction field
The National Commission for Strategy and Forecasting issued Order 239/2019 approving the methodology regarding the system for calculating the turnover…
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Optional registration of rental contracts
Although the obligation to register the rental contract with the Tax Authority (ANAF) does not exist since last year (2018),…
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Modification of the Fiscal Code: Sponsorship
In the Official Gazette with the number 625 of July 26, 2019, was published the Law 156 of July 25,…
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Travel Insurance vs. European Health Card
Romanians traveling abroad have the possibility to cover the risks related to accidents or illnesses in 2 ways: Completion of…
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The importation of goods by a non-VAT company
ABC SRL, a non-VAT paying company, purchases machinery and goods from Serbia. What is the tax regime of these operations,…
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Mediation procedure (ANAF)
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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