Practical situation A company providing thermal boiler repair services collected a 100% advance payment in July 2025, invoiced with the…
Continue Reading
Engleza
Amendments and Additions Regarding the Statutory Audit of Financial Statements
On July 22, 2025, the Law no. 137/2025 was published in the Official Gazette no. 685, approving Government Emergency Ordinance…
Continue Reading
Important Aspects of Unannounced Tax Audits
An unannounced tax audit (control inopinat) is conducted without prior notice, unlike a full tax inspection, which is usually planned…
Continue Reading
VAT Obligations – Intra-EU Service Acquisition (Case Study)
Case: A micro-enterprise in Romania, registered for quarterly VAT reporting, acquires artificial intelligence services from a company based in Dublin,…
Continue Reading
Tax Treatment of Protocol Expenses in Microenterprises (Case Study)
Situation: The sole associate of ABC SRL, a Romanian microenterprise, regularly orders food using platforms such as Glovo or Bolt.…
Continue Reading
Conditions Check for Applying the Microenterprise Tax Regime in 2025 – Case Study
Scenario: In 2025, individual X is in the following situation: Sole associate (100% ownership) of a microenterprise returning to the…
Continue Reading
Special VAT Regime for Second-Hand Car Sales
The special “second-hand” regime is a VAT taxation scheme applicable to certain categories of goods, such as used tangible movable…
Continue Reading
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 Reading
Draft 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 Reading
Notification 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 Reading