The Emergency Ordinance (OUG) no. 130/2021 regarding some fiscal-budgetary measures, the extension of some deadlines, as well as for the…
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Changes in the issuance of securities – OUG 130
The Emergency Ordinance (OUG) no. 130/2021 regarding some fiscal-budgetary measures, the extension of some terms, as well as for the…
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Use of special EU tax regimes – changes to the registration procedure
In the Official Gazette (Part I) no.1175 of 13 December 2021 was published the ANAF Order no.1942 / 2021 on…
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New rules on the declaration of cash to customs
In the Official Gazette no. 1176 dated December 13, 2021, the ANAF order no. 1958 was published for the approval…
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Sponsorships granted by micro-enterprises
The sponsorship operation is regulated by Law no. 32/1994, with subsequent amendments and completions, and its fiscal treatment is provided…
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Changes in the use of treasury payment orders
Changes in the use of treasury payment orders In the Official Gazette no.1164 / 08.12.2021 was published the MF Order…
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The reverse charge mechanism – important aspects
According to the tax regulations, reverse charge is a way to simplify the payment of value added tax. Through the…
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Identifying the person remotely using video means
The decision of the Authority for the Digitization of Romania (ADR) no. 1119 of November 24, 2021. We mention that…
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Exceeding the micro-enterprise ceiling – granting sponsorship (case)
Situation: An ABC SRL company was a taxpayer on the income tax of micro-enterprises until the third quarter. From the…
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Electricity and natural gas consumption – scheme compensation
In the Official Gazette no.1143 of 27.11.2021 was published the Order MMPS / ME / MF no.1155 for the approval…
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