According to Article 60 point 7 of the Tax Code, individuals are exempt from paying income tax for income from…
Continue Reading
Engleza
Right of deduction for the period in which the VAT code is canceled ex officio (case)
Situation: A VAT-liable company has its VAT code cancelled ex officio. The company also provides services during this period and…
Continue Reading
State aid to reduce excise duty on diesel used in aquaculture
In the Official Gazette (Part I) no. 508 of 9 June 2023 was published the Government Decision (HG) no. 523/2023…
Continue Reading
ANAF clarifications on VAT rates
According to information published on the website of the Chamber of Tax Consultants (CCF), the professional body has sent a…
Continue Reading
Income tax exemption for programmers (case)
Situation: An employee in the position of a programmer assistant in a commercial company that meets the conditions for…
Continue Reading
Single tax group for VAT purposes
According to the Tax Code, article 269 (Taxable persons and economic activity), a single group of taxable persons established in…
Continue Reading
Health care subscription during CCC (case)
Situation: An ABC SRL company provides all employees with a health care subscription that falls under the 400 euro/year/employee…
Continue Reading
Archiving of electronic documents – new regulations (draft)
According to a recent Government press release, the Executive has adopted a draft law for the modification and completion of…
Continue Reading
Monthly state allowance for parents with more than 2 children – legislative proposal
According to a bill recently registered in Parliament, the initiators want to grant monthly allowances of at least one minimum…
Continue Reading
Holiday vouchers for private employees – proposal adopted by the Senate
According to a legislative proposal tacitly adopted in the Senate, private employees could benefit from holiday vouchers of 1,450 lei…
Continue Reading