Economic activities performed by authorized individuals (freelancers), individual enterprises and family businesses
Law no. 182/2016 approving Government Emergency Ordinance no. 44/2008 on economic activities performed by authorized individuals (freelancers), individual enterprises and...
VAT registration specifications
Order no. 2393/2016 for establishing the criteria for VAT registration purposes, to approve the Procedure for VAT registration and to...
Declaring deliveries / supplies and acquisitions made by VAT registered persons on the national territory (D394)
Order no. 2264/2016 for amending ANAF Order no. 3769/2015 for declaring deliveries / supplies and acquisitions made by VAT registered...
Statement on own responsibility concerning the evaluation of the intention and capacity to perform economic activities which involve operations in the field of VAT
Order no. 2048/2016 for amending Order no. 3.841/2015 of ANAF President regarding the approval of the model and content of...
Government Emergency Ordinance no. 32 / 28 June 2016 regarding Fiscal Code and regulating of certain fiscal measures
Government Emergency Ordinance no. 32 / 28 June 2016 for amending Law no. 227/2015 regarding Fiscal Code and regulating of...
Distribution of software license and maintenance services in Romania
Q: How does Romanian law treat the distribution of software license and distribution of maintenance services, i.e. service-packs, care-packs (in...
Major requirements to keeping the accounting books, chart of accounts
Q: What are the MAJOR requirements established by Romanian law in relation to keeping the accounting books, chart of accounts,...
Rules for taxation paid by Romanian companies to companies outside EU
As EU member Romania applies the regulations regarding the dividend tax exemption for dividends paid to a shareholder registered in...


