The real-estate brokers and developers will submit the notification through NOTIFICARI.ONPCSB.RO

According to OUG 53/2022 some reporting entities (e.g. real estate brokers and developers) must notify the Office, exclusively electronically, regarding the beginning, suspension or cessation of the activity that falls under Law 129/2019, within 15 days from the event. The same rule is applicable to already operating entities. Such entities must...

Read more...

Law 72/2022 which amends the per diem regime was published

The law brings amendments regarding the fiscal treatment applied to per diem as well as the mobility allowances granted according to the mobility clause in the individual employment contract. The mobility allowance will benefit from the exemption from the payment of salary taxes as long as falls within certain ceilings, respectively: in the...

Read more...

Order 12 which establishes the products with high fiscal risk, marketed as B2B, was published

The order regulates the products with high fiscal risk, marketed as B2B, for which exists an obligation to transmit the invoices issued in the national system regarding the electronic invoice (RO e-Invoice). The NAFA list includes the following products: • Alcoholic beverages; • New constructions; • Clothing / footwear; • Mineral products. The e-Invoice system for...

Read more...

Changes in SAF-T reporting

Order 1783 which stipulates that the deadline for submitting the standard fiscal control file will benefit from a grace period for the first reports was published. The standard fiscal control file (SAF-T) is sent by taxpayers / payers through the Informative Declaration regarding the standard fiscal control file. Taxpayers / Payers benefit...

Read more...

A new model 300 form has been approved

The content and model of form 300 “Value added tax return” have been updated. Taxable persons registered for VAT purposes who perform in the reporting period only operations within the country can choose to fill in the simplified return form, by checking the appropriate box in the assistance program provided by...

Read more...