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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Ex officio erasure of Authorized Individuals (PFA) with more than 5 classes of activities
According to the legislation in force, several authorized individuals (Authorized Individuals (PFA)) risk being automatically erased (radiated) in the spring…
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The annual fee for gambling organizers
Starting with 01.01.2019 the gambling organizers provided in Government Emergency Ordinance no. 77/2009 regarding the organization and operation of gambling…
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Daily allowance
According to Government Decree (HG) no. 714/2018, the value of the daily allowance granted starting with January 1, 2019, is…
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