Company Y is the Romanian legal entity, established according to Law no. 31/1990 regarding the companies that conduct the accounting…
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Accounting monograph for financing from a Sectoral Operational Program Human Resources Development Project (POSDRU)
A company benefiting from a financing project for human resources development must take into account several aspects: all amounts…
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Accounting monograph on stock exchange transactions
Short-term financial investments are recorded in the accounts in the accounts of group 508 “Short-term investments”. Short-term financial investments include:…
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Mini One Stop Shop (MOSS) – tax and accounting regulations
Starting with 01.01.2015, the VAT regime for electronic services delivered by taxable persons registered for VAT purposes was changed, cf.…
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Sale of shares
Payment by the company of a tax due by individuals on the sale of shares Mr. Popescu is a natural…
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Bookkeeping monograph on the distribution of the surplus / profit of a non-profit organization
The “Save the Forest” Association is a non-patrimonial entity, constituted according to OG no. 26/2000 on associations and foundations. In…
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Stock depreciation adjustments
From an accounting point of view, the assets of the nature of inventories are valued at the book value, less…
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VAT regime in case of lohn
Lohn contracts take place between two foreign parties, being an international contract. The parties shall consist of the exporter and…
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Tax exemptions for non-residents
In recent years, Romania has been a tax haven for Western businessmen. Not only because it had lower taxes than…
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Fiscal residence in Romania
According to the Order of the Minister of Public Finance no. 74/2012 for the regulation of some aspects regarding the…
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