Ordinance no. 23/2017 regarding split VAT payment was published in the Official Gazette no. 706/31.08.2017. The Ordinance applies optionally between 1 October 2017 and 31 December 2017 by submitting a notification to ANAF. Starting 1 January 2018, the Ordinance is mandatory for invoices issued / advances received after this date. Taxable persons registered...
Emergency Ordinance no. 60/2017 for amending and completing the Law no. 448/2006 on the protection and promotion of persons with disabilities rights was published in the Official Gazette no. 648/7.08.2017. Law no. 448/2006 on the protection and promotion of the rights of persons with disabilities currently stipulates that legal persons, public...
Order no. 2326/2017 on tax returns that should be compulsorily transmitted by electronic means or by electronic transmission systems was published in the Official Gazette no. 649/8.08.2017. The following tax returns must be submitted electronically, via the Internet, on the website of the National Agency for Fiscal Administration: a) 100 "Return regarding...
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 main provisions of the Emergency Ordinance are: The undeclared work cases are regulated. Additional acts will have to be terminated before the change was made (previously the deadline was 20 working days...
Ordinance no. 4/2017 for amending the Law no. 227/2015 regarding the Fiscal Code was published in the Official Gazette no. 598/25.07.2017. Starting with the August 2017 salaries, companies will pay increased contributions to pensions (CAS) and health insurance (CASS) for full-time or part-time employees with gross monthly income below the country's...
Law no. 177/2017 regarding the approval of Government Emergency Ordinance no. 3/2017 for amending the Law no. 227/2015 regarding the Fiscal Code was published in the Official Gazette no. 584/21.07.2017. A new category of corporate tax payers is introduced, i.e. associations of owners constituted as legal entities, except those who obtain...
Order no. 1876/2017 for the approval of the European unique identifier structure – EUID of the professionals registered with the Trade registry and for the form of the registration certificate with the Trade registry Order no. no. 1876/2017 for the approval of the European unique identifier structure – EUID of the...
Order no. 409/4020/737/703/2017 regarding software development activities Order no. 409/4020/737/703/2017 regarding software development activities was published in the Official Gazette no. 468/22.06.2017. Starting 1 July 2017, this Order repeals Order no 872/5.932/2.284/2.903/2016. Employees of economic agents operating in Romania, whose object of activity includes the creation of software (CAEN code 5821, 5829,...
Order no 463/21.06.2017 for for the approval of the Accounting reporting system on 30 June 2017 of economic operators was published into Official Gazette no 895/21.06.2017. Main provisions: Economic operators which are subject to the Accounting regulations approved by the Order of the minister of public finances no. 1802/2014 and to the...
Law no. 136/2017 regarding the approval of Government Emergency Ordinance no. 32/2016 for completing the Law no. 227/2015 regarding the Fiscal Code and the regulation of certain financial measures was published in the Official Gazette no. 440/14.06.2017. Starting with July 2017 salaries, employees earning salary income as a result of research...
