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Changes to the Fiscal Code – income tax exemption for reinvested profit
Emergency Government Ordinance no 19/2014 to amend Fiscal Code, was published into Official Gazette no 308/25.04.2014 Main amendments: Tax exempted profit can... read more
Tax News OUG 115
New changes to the fiscal legislative framework were published on 15.12.2023, as follows: Corporation Tax New rules for deducting the amounts... read more
Emergency Ordinance 130 was published regarding some fiscal-budgetary measures
Inter-alia the main amendments brought by the ordinance are the following: • Increasing the ceiling on non-taxable vouchers offered as a... read more
Law 370/2022 for the approval of OG 16/2022 regarding the amendment of the Fiscal Code
The law makes some changes/clarifications to the provisions of OG 16/2022, of which the most relevant are: Micro-enterprises: maintains the... read more
Deadline for submitting 2020 financial statements
The Order 58/2021 which stipulates that the financial statements for 2020 will be submitted within 150 days from the end... read more
Ordinance 8/2013 to modify the Fiscal Code
Minister of Public Finances Order no 35/2014 to amend Order no. 262/2007 for the approval of taxpayers registration forms, was... read more
Form 088 is repealed
Starting 1 February 2017, Order no. 3.841/2015 of ANAF President approving the model and content of the form (088) “Affidavit... read more
Tax changes
Tax-exempt sports activities A new exemption from tax and social contributions was regulated by Law 34/2023. This provides that subscriptions for... read more

