Law 17 approving the EMERGENCY ORDINANCE no.92/2021 on the waste regime was published in the Official Gazette (Part I) no.21…
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A new obligation in the nomenclature of tax obligations payable to the single account
Through a draft Order recently published in the Decision Transparency, the National Agency for Tax Administration (ANAF) proposes to complete…
Continue ReadingVat rate for delivery and installation of heat pumps, photovoltaic and solar thermal panels
Law no.39 for the completion of article 291 paragraph (3) of Law no.227/2015 on the Fiscal Code was published in…
Continue ReadingSubscriptions offered to employees for sports– tax facilitation
Law no.34 for the modification and completion of Law no.227/2015 on the Fiscal Code was published in the Official Gazette…
Continue ReadingTax regime for sports season tickets
In the Official Gazette (Part I) no.36 of 12 January 2023, Law no.34/2023 was published to amend and supplement Law…
Continue ReadingMicroenterprise – suspended activity (case)
Situation: A company ABC SRL suspends its activity in January 2023. Will this entity be able to keep its microenterprise…
Continue ReadingExit from the VAT collection system
According to article 324 paragraph (14) of the Tax Code, the taxable person applying the VAT on collection system and…
Continue ReadingPurchase of payroll services from EU – non-resident tax
Situation: An ABC SRL company receives an invoice for payroll services from an EU company that has a fixed establishment…
Continue ReadingAmendments and additions to the tax procedure code
In the Official Gazette with the number 1272 of 29 December 2022 was published OUG no.188/2022 for the modification and…
Continue ReadingIntrastat statistical declaration – norms
In the Official Gazette with the number 1265 of 29 December 2022 was published the INS Order no.1623 of 25…
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