The special “second-hand” regime is a VAT taxation scheme applicable to certain categories of goods, such as used tangible movable…
Continue ReadingEngleza
Fiscal and Budgetary Measures Impacting Salaries
Law no. 141/25.07.2025, published in the Official Gazette on July 25, 2025, introduces important changes with a direct impact on…
Continue ReadingDraft amendment to the semi-annual accounting reports
The Ministry of Finance has recently published for public consultation a draft order amending the rules on semi-annual accounting reports…
Continue ReadingNotification on the obligation to declare and pay the national top-up tax
By ANAF President’s Order no. 1729/2025, published in the Official Gazette no. 646/09.07.2025, the form and content of the “Notification…
Continue ReadingDetailed rules on registration and data updates in the Public Electronic Register of auditors and audit firms (2)
ASPAAS has published comprehensive rules on the verification, registration, and updating of information of financial auditors and audit firms in…
Continue ReadingUpdated rules on the registration of financial auditors and audit firms in the electronic public register (1)
On 3 July 2025, Order no. 339/2025 was published in the Official Gazette, amending the rules on the registration of…
Continue ReadingFIAM: the essential document following an event
The FIAM is a standardized form, completed based on the observations in the investigation file. It contains essential information: data…
Continue ReadingWhat to do when an employee is found unconscious in the courtyard: procedural steps on SSM
An employee found unconscious during working hours on company premises immediately triggers a series of legal obligations on the part…
Continue ReadingInterim Dividends in 2025 – Key Aspects
The regulations on interim dividends in Romania have been significantly amended in recent years, especially by Law no. 163/2018, which…
Continue ReadingHow a banal improvisation led to an accident at work with medical consequences and an official investigation
In an industrial company in Romania, a seemingly insignificant accident showed how dangerous a decision made outside the safety regulations…
Continue Reading