Recent legislative changes in fire safety introduce a new transparency obligation for administrators and managers of institutions that manage publicly…
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Pillar 2 – Global Minimum Tax: operational impact on multinational groups in Romania
The immediate impact on the tax structure of multinational groups is the introduction of an obligation to monitor and adjust…
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Water Well Drilling – A Technical Activity with Major Occupational Health and Safety Risks
At first glance, water well drilling appears to be a purely technical activity: machinery, casing columns, pumps, bentonite, cementing operations,…
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Pre-filled Single Tax Return: shifting control from completion to validation
The immediate impact on profitability is the reduction of administrative costs and the risk of penalties generated by reporting errors,…
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Acquisition of electronic services from a third country (Nigeria) by a non-VAT-registered microenterprise (case study)
Acquisition of electronic services from a third country (Nigeria) by a non-VAT-registered microenterprise (case study) Background A Romanian company, organized…
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Information regarding the value of cultural vouchers – First Semester 2026
We would like to inform you that Order no. 369/26.03.2026 of the Ministry of Finance, regarding the establishment of the…
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Employee on maternity leave and the impact on the microenterprise tax regime (case study)
Background Company ABC SRL, classified as a microenterprise, has a single employee with a full-time individual employment contract. On February…
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Loan granted by an individual to a company – legal and tax treatment (case study 2026)
Granting a loan by an individual to a company (LLC), in the absence of shareholder or director status, is permitted…
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Update on the Average Gross Salary for 2026
Following the publication in the Official Gazette No. 243/27.03.2026 of Law No. 44/2026 on the state social insurance budget for…
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Final deadline for transfer pricing documentation – strategic alignment to June 25
The entry into force of OUG No. 8/2026 marks an important step in consolidating Romania’s fiscal calendar by definitively setting…
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