CORPORATE INCOME TAX: - The list of assets for which the tax exemption of reinvested profit is applied is extended, in the sense of adding assets for refurbishment. These assets will be defined by order of the Ministry of Finance - There is no change in the corporation tax quota – 16% DIVIDEND...
The e-Transport application is accessible to taxpayers through the Virtual Private Space, being regulated the fact that good with fiscal risk must be reported, under certain conditions, only if vehicles with at least 3.5 tons are involved. The system is mandatory from July 1, 2022, but fines for non-compliance can...
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...
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...
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...
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...
Inter-alia the main amendments to the Tax Code, include the following: The beginning of the taxable period in the case of foreign legal entities resident in Romania takes place together with the moment of registration at the fiscal organ of the place of effective management in Romania; Clarifications on the tax regime...
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...
The law provides that employees are entitled to one day off for each dose of COVID-19 vaccine. The day off may be requested on a day other than the day on which the employee was actually given the dose of vaccine. The document based on which the day off is provides...
The order stipulates that in the first stage the medical leave can be granted only for four calendar days, in case the certificate is granted by the family doctor or maximum 15 days if it is offered by a specialized doctor. Family doctors will be able to grant cumulative medical leave...
