Government Ordinance no 4/2015 for amending Law no 571 regarding Fiscal Code, was published into Official Gazette no 74/28.01.2015. Taxable persons established in Romania, which had been de-registered for VAT purposes as had not justified the intent and ability to carry out economic activity according to legal provisions, do not benefit...
Order no 60/2015 for updating the amount of the daily allowance for delegation and detachment, and the amount representing reimbursement of expenses for accommodation of personnel in delegation where he does not benefit from accommodation services in tourist accredited locations, as provided in the appendix to Government Decison no 1860/2006,...
Order no 112/2015 approving the model and content of certain fiscal forms used by taxable persons for value added tax purposes, was published into Official Gazette no 40/16.01.2015. Order approves the model and content of: - Form (098) "Application to register for value added tax purposes; - Form (088) "Affidavit for assessing the...
Law no. 11/2015 approving Emergency Government Ordinance no. 102/2013 amending Law no. 571/2003 regarding the Fiscal Code, was published into Official Gazette no 24/13.01.2015. The main provisions of the Ordinance are: Starting 2015, construction tax is reduced from 1.5% to 1% and it applies to the gross value of existing constructions in...
Order no 19/2015 amending ANAF Order no. 3.331 / 2013 approving the Procedure for amendment by default of the fiscal vector regarding VAT, as well as the model and content of certain forms, was published into Official Gazette no 19/12.01.2015. Registration code for VAT purposes may cancelled if: - administrators and /...
Order no 17/2015 establishing criteria for conditioning the registration for VAT purposes, was published into Official Gazette no 16/09.01.2015. Order establishes the criteria based on which it is conditioned the VAT registration of commercial companies. Order provides three cases when deciding the registration for VAT purposes. Case 1: On establishment of the Company,...
Order no 4024/2014 to amend Order amending and supplementing the National Agency for Fiscal Administration Order no. 1.950/2012 approving the model and content of forms used for declaring withholding or self assessment taxes, was published into Official Gazette no 2/05.01.2015. Order updates the following forms: - Return 101 regarding corporate tax; - Return...
Emergency Government Ordinance no 91/2014 to amend Emergency Government Ordinance no. 28/1999 regarding the obligation of economic agents to use fiscal electronic cash register, was published into Official Gazette no 966/30.12.2014. Ordinance requires the obligation of economic agents to use journal electronic devices and to eliminate roll journal devices. Switching to electronic...
Government Emergency Ordinance no. 80/2014 for amending Law no 571/2003 regarding Fiscal Code and of other laws, was published into Official Gazette no 906/12.12.2014 The main ammendments are: It is established as 22 December 2014 the deadline for submitting tax returns for November 2014 and their liability payment. Income tax Taxpayers (freelancers, liberal professions)...
Government Emergency Ordinance no. 79/2014 for amending Accounting Law no 82/1991, was published into Official Gazette no 902/11.12.2014 The main ammendments are: Individuals who carry out activities in order to achieve revenues (PFA, liberal professions, freelancers) may choose to use double-entry accounting, complying with accounting and tax legislation. Accounting is organized and managed,...
