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...
Inter-alia the main amendments brought by the ordinance are the following: • Increasing the ceiling on non-taxable vouchers offered as a gift to employees for various occasions to the amount of RON 300; • The suspension of the fiscal facilities regarding early education has been extended; • The e-Invoice system for transactions between...
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...
Foreign legal entities that have the effective management in Romania must fill in, by June 30, 2021, a questionnaire based on which the tax authorities will establish the tax residence. The questionnaire must be sent with a number of other documents. More precisely, according to Law no. 296/2020, inter-alia, the following...
