The Emergency Ordinance (OUG) no. 130/2021 regarding some fiscal-budgetary measures, the extension of some deadlines, as well as for the…
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Changes in the issuance of securities – OUG 130
The Emergency Ordinance (OUG) no. 130/2021 regarding some fiscal-budgetary measures, the extension of some terms, as well as for the…
Continue ReadingUse of special EU tax regimes – changes to the registration procedure
In the Official Gazette (Part I) no.1175 of 13 December 2021 was published the ANAF Order no.1942 / 2021 on…
Continue ReadingNew rules on the declaration of cash to customs
In the Official Gazette no. 1176 dated December 13, 2021, the ANAF order no. 1958 was published for the approval…
Continue ReadingSponsorships granted by micro-enterprises
The sponsorship operation is regulated by Law no. 32/1994, with subsequent amendments and completions, and its fiscal treatment is provided…
Continue ReadingChanges in the use of treasury payment orders
Changes in the use of treasury payment orders In the Official Gazette no.1164 / 08.12.2021 was published the MF Order…
Continue ReadingThe reverse charge mechanism – important aspects
According to the tax regulations, reverse charge is a way to simplify the payment of value added tax. Through the…
Continue ReadingIdentifying the person remotely using video means
The decision of the Authority for the Digitization of Romania (ADR) no. 1119 of November 24, 2021. We mention that…
Continue ReadingExceeding the micro-enterprise ceiling – granting sponsorship (case)
Situation: An ABC SRL company was a taxpayer on the income tax of micro-enterprises until the third quarter. From the…
Continue ReadingElectricity and natural gas consumption – scheme compensation
In the Official Gazette no.1143 of 27.11.2021 was published the Order MMPS / ME / MF no.1155 for the approval…
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