An unannounced tax audit (control inopinat) is conducted without prior notice, unlike a full tax inspection, which is usually planned…
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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,…
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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.…
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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…
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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…
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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…
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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…
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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…
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Heatwave Triggers Inspections: Labor Inspectors Check Measures to Protect Workers Exposed to Extreme Temperatures
Amid the intensification of extreme weather phenomena, labor inspectors have launched targeted inspections to verify compliance with mandatory protection measures…
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Tax Clearance Certificate: What It Is, When and How to Get It
The tax clearance certificate is an official document that shows the tax situation of an individual or legal entity at…
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