For the 2024 financial year, the deadline for submitting annual financial statements is June 2, 2025. This applies to specific…
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Foreign Income – Single Tax Return (Case Study)
Scenario: A Romanian resident earned in 2024 the following income from Spain: Rental income: 80,000 lei Dividends: 20,000 lei Bank…
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Amendments to the Law on the Prevention and Combating of Money Laundering and Terrorist Financing – Law No. 86/2025
On May 23, 2025, Law No. 86/2025 was published in the Official Gazette of Romania, Part I, No. 483. This…
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I witnessed an accident at work. Can I refuse to give a statement? What risks are involved?
In the event of an accident at work, witness statements play a crucial role in establishing the causes and responsibilities.…
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Fiscal Risk Criteria
ANAF proposes amending the fiscal risk criteria for operators dealing with excisable products: focus on quality and regular updates The…
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Workplace SSM signage: legal obligation, vital prevention measure
Occupational safety and health (SSM) signs are an essential element of workplace prevention. According to Government Decision No. 971/2006, employers…
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Sale of an apartment purchased under reverse charge to a shareholder – VAT treatment
Situation Company XYZ SRL, registered for VAT and corporate income tax purposes, purchases in 2025 a new apartment valued at…
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Digitization of labor inspection: technology becomes the ally of SSM controls
The Labour Inspectorate is taking a decisive step into the future by digitizing its control activities in the field of…
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Construction Tax – Regulations Applicable from 2025
The construction tax, also known as the “pillar tax,” has been reintroduced starting in 2025 through Government Emergency Ordinance No.…
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Form 395 – Obligations of Postal Service Providers
Postal service providers offering cash-on-delivery (COD) deliveries, including courier companies, have a legal obligation to report monthly to ANAF information…
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