According to Law 162/2017 on the statutory audit of the annual financial statements and the consolidated annual financial statements and…
Continue Reading
Electronic fiscal cash registers
At Art. 1 Par. (1) of Emergency Ordinance (OUG) No. 28/1999 regarding the obligation of the economic operators to use…
Continue Reading
Financial audit
What is a financial audit? In general, auditing means examining information in a professional manner and expressing an independent opinion,…
Continue Reading
Transfer prices
We provide consulting and preparation of the transfer pricing file. The transfer pricing file is the document by which each…
Continue Reading
Income tax exemption for dual education
Profit tax in 2017 – deduction of expenses for vocational and technical education In April 2017, through a legislative act…
Continue Reading
VAT fuel deductibility
Company cars can have three uses – only for performing the activity, only for the personal use of the employees…
Continue Reading
The deductibility of the expenses for research and development
The ORDER No. 1056 of the 5th of July 2016 was published in the State Gazette No. 536 of 13 July…
Continue Reading
VAT regime for the sale of buildings and land
According to art. 141, para. 2, letter “f” of Law 571/2003 on the Fiscal Code, are exempt from tax (VAT)…
Continue Reading
Accounting monograph on the contribution in kind to the share capital
The company Acviv SRL is a Romanian legal entity, established according to Law 31/1990 on companies. It is registered on…
Continue Reading
Accounting monograph on the novation of an unpaid bank loan
Company Y is a Romanian legal entity established according to Law no. 31/1990 on companies and profit tax payers. In…
Continue Reading