GENERAL PROVISIONS • The concept of “place of effective management” is amended to clarify the circumstances where the place of effective... read more

The measure granting a bonus for the payment of the corporate income tax / income tax of micro-enterprises /specific income... read more

Government Decision no. 159/2016 amending and supplementing the Methodological Norms of Law no. 227/2015 regarding the Fiscal Code, approved by... read more

Tax ceilings EUR Exchange rate RON Micro enterprises 1,000,000 Exchange rate 31.12.2019 - 4.7793 RON/EUR 4,779,300 Switching from unpaid to paying VAT 88,500 3.3817 RON/EUR 300,000 Switching from VAT collection to normal... read more

Unemployment insurance for professionals read more

Government Ordinance nr. 40/2015 for amending Government Emergency Ordinance no. 9/2013 regarding environmental stamp for cars, was published into Official... read more

Law no. 88/2023 adding new VAT exemptions, will be applicable from June 11th 2023. Such exemptions are: 1. Construction services... read more

Order no. 2.743/2017 for approving the model of the form (086) Notice on the option to apply the VAT split... read more

Statement 012 – the prepayments to Corporate income tax read more

Starting from Sept. 1st 2013: VAT (9% for bread), VAT registration, Excises, Social securities read more