In the Official Gazette (Part I) no. 734 of 9 August 2023, MEAT Order no. 180 was published for the…
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News
Company administrator without CIM or management contract (case)
Situation: The administrator of a company ABC SRL, sole partner in the company, without management contract, without individual employment contract…
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Service provision for UK beneficiary (case)
Situation: A company XYZ SRL with a turnover of less than 300,000 lei per year provides services for clients in…
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Rules on exemptions and reduced rates of VAT
In the Official Gazette (Part I) no. 722 of 04 August 2023 was published the Government Decision (HG) no. 653/2023…
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Changes related to the holding and presentation of the UIT code
We remind you that Law 233/2023 was published in the Official Gazette (Part I) no. 668 of 20 July 2023,…
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Hot meal and meal vouchers for employees (case)
Situation: A company ABC SRL, which is active in the field of wholesale of wooden articles, gives its employees…
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Dividends distributed during the financial year
According to the Companies Law no. 31/1990, article 67, the share of the profit paid to each partner constitutes a…
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Apprenticeship at the workplace
Apprenticeship is vocational training carried out in the workplace on the basis of an apprenticeship contract, for persons over 16…
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Collaboration contract with a natural person (case)
Situation: A commercial company, liable for corporate income tax, with no employees, wants to enter into a collaboration contract (civil…
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Optional CASS payment for day labourers (case)
Situation: One person works as a day labourer in agriculture. In the year 2023, they earn a gross income of…
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