Law no 227/2015 regarding the Fiscal Code, was published into Official Gazette no 688/10.09.2015. The main provisions are: Corporate tax Expenses incurred for... read more

Government Decision no. 905/2017 regarding the General Ledger of employees was published in the Official Gazette no. 1005/19.12.2017. The 20 working... read more

Emergency Governement Ordinance no. 53/2017 for amending the Labour Code no. 53/2003 was published in the Official Gazette no. 644/7.08.2017. The... read more

Order no. 2393/2016 for establishing the criteria for VAT registration purposes, to approve the Procedure for VAT registration and to... read more

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

Social securities budget in 2012 read more

The micro-enterprises income taxpayers that carried out sponsorship activities must submit the declaration 107 about the beneficiaries of sponsorship up... read more

Government Emergency Ordinance no. 32 / 28 June 2016 for amending Law no. 227/2015 regarding Fiscal Code and regulating of... read more

The main provisions in the area of tax legislation are: A. CORPORATE INCOME TAX • An additional mechanism to stimulate investment in... read more

Fiscal limit EUR Exchange rate LEI Fitting in micro-enterprises 1.000.000 4.6639 lei / euro 4.663.900 VAT registration 88.500 3.3817 lei / euro 300.000 VAT on receipt - - 2.250.000 Intra-Community acquisitions of non-taxable goods in Romania 10.000 3.3817... read more