The Order approves the value of Intrastat reporting thresholds for 2019 as RON 900,000 for intra-EU shipments and procurements. The entities exchanging goods with entities in other EU Member States during 2018, shipments or procurements of goods, above the threshold must complete and submit Intrastat statements starting with January 2019.
VAT The VAT quota for accommodation, restaurant and catering services is reduced to 5% Income tax and social securities The payment deadline for tax decision issued after OUG 89 enters into force, for income tax for 2017, pension insurance for 2016-2017 and health insurance for 2014-2017 is June 30th 2019. A 10% discount...
Law no. 163/2018 to modify Law 82/1991, to modify Law 31/1990 and to modify Law 1/2005 was published in Official Gazette no. 595/12.07.2018. Starting with July 15th 2018 Companies may distribute dividends every 3 months, based on quarterly Financial Statements. Any eventual differences according to yearly Financial Statement must be settled...
Order no. 888/2018 to approve the model, content, filing and management of form (212) "Unique return regarding income tax and social contributions due by individuals" was published in the Official Gazette no. 279/29.03.2018. For more details regarding Unique Return please see our Tax alert no 8/27.03.2018.
Emergency Ordinance no. 25/2018 regarding amending certain normative acts, and for approving of fiscal-budgetary measures was published in the Official Gazette no. 291/30.03.2018. Microenterprises income tax Microenterprises can choose, only once, to apply for the payment of corporate tax starting the quarter in which these conditions are cumulatively fulfilled, the option being...
Emergency Ordinance no. 18/2018 regarding the adoption of fiscal-budgetary measures was published in the Official Gazette no. 260/23.03.2018. The main news of the Ordinance is the introduction of the Unique Return for Individuals that combines seven tax forms used so far (200, 201, 220, 221, 600, 604, 605). The Unique Return...
Law no. 72/2018 regarding the approval of Government Ordinance no. 25/2017 for amending Law no. 227/2015 regarding the Fiscal Code was published in the Official Gazette no. 260/23.03.2018. Taxable persons established before 2018 have the obligation to apply for VAT registration purposes if they exceed the 220,000 lei threshold for the...
Government Emergency Ordinance no. 8/2018 regulating new health measures was published in the Official Gazette no. 190/01.03.2018. For the granting of sick leave indemnity, as a derogation, until 01 July 2018, the minimum contribution is 1 month during the last 12 months prior to sick leave (previously on 1 January 2018...
Government Emergency Ordinance no. 3/2018 on certain fiscal-budgetary measures was published in the Official Gazette no. 125/08.02.2018. The Ordinance applies to individuals who earn salary income, based on individual work contracts in progress on 31 December 2017, and which fall into the categories of persons exempt from income tax (programmers, researchers,...
Government Emergency Ordinance no. 2/2018 for the extension of some terms stipulated byLaw no. 227/2015 regarding the Fiscal Code was published in the Official Gazette no. 95/31.01.2018. The time limit for submitting Return 600 on the income for which social security contribution is due and on the categorizing the obtained incomes...
