According to a draft OUG initiated by the Ministry of Labour and Social Solidarity (MMSS), companies facing financial difficulties as…
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AMENDMENT TO D101 “CORPORATION TAX RETURN”
In the Official Gazette no. 273 of 22 March 2022 was published OPANAF no.423/2022 on the amendment of OPANAF no.3386/2016…
Continue ReadingImportant changes to Declaration 101
In the Official Gazette (Part I) ANAF Order No.423 was published on the amendment of the Order of the President…
Continue ReadingImport of goods put into free circulation in another Member State (case)
Situation: A company ABC SRL buys consumable products for some of its own production equipment. The products come from a…
Continue ReadingCorrect completion of the medical certificate
According to article 36 paragraph (1) of the EMERGENCY ORDINANCE no.158/2005 on social health insurance leave and allowances, the calculation…
Continue ReadingClarifications on the Standard Fiscal Control File (SAF-T)
In the Official Gazette (Part I) no.275 of 22.03.2022 was published the ANAF Order no.373 for the modification of the…
Continue ReadingNew VAT refund procedure (2)
Settlement of VAT negative claims with option to refund: According to the Order 352/2022, only the claims with negative amounts…
Continue ReadingNew VAT refund procedure (1)
In the Official Gazette (Part I) no.242 of 11 March 2022, ANAF Order no. 352/2022 was published for the approval…
Continue ReadingNon-resident IT specialists – telecommuting employees (case) TML
Situation: A Romanian company, Delta SRL, is active in the software field and intends to hire 4 programmers from Italy,…
Continue ReadingTax benefits for donations to refugees from Ukraine
In the Official Gazette (Part I) no. 231 of 08 March 2022 was published the EMERGENCY ORDINANCE no.20/2022 on the…
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