21.12.2023
Tax changes introduced by GEO 115/2023
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1. Corporate tax 2. Income tax on micro-enterprises 3. Taxation of individuals 4. Value added tax (VAT) 5. Other changes
06.12.2023
05.12.2023
Main legislative changes of November 2023
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1. Starting with the revenues for the month of November 2023, minimum wages in the construction and agri-food industries are increasing 2. Amendment of cash collection and payment ceilings according to Law No. 296 of 2023 and Emergency Ordinance No. 98 of 2023 3. Intrastat value thresholds for 2024 remain the same as in 2023 4. Amendments to the Convention between Romania and Luxembourg for the avoidance of double taxation 5. Changes to the 100 declaration regarding obligations in the field of gambling 6. Expansion of the list of individuals eligible for maternity risk leave 7. Approval of the format of the preliminary certificate for cross-border mergers/transformation/splitting
17.11.2023
Modification of cash receipts and payments limits according to Law no. 296 of 2023 and GEO no.98 of 2023
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Starting from November 11th, certain provisions regarding cash receipts and payments have been amended, in accordance with Law No. 296 of 2023, as amended by Emergency Government Ordinance No. 98/2023.
09.11.2023
Main legislative changes of October 2023
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1. The chart of accounts will have new accounts and some changes to existing accounts 2. Gambling entities will be subject to tougher taxation and will be required to operate through a permanent establishment in Romania 3. The Romanian Government establishes amendments to the contraventions 4. The Romanian Government approves a series of documents that may be requested in order to verify the obligation of economic operators to use electronic fiscal cash registers 5. The value of cultural vouchers is increased from 1 October 2023
03.11.2023
Crowe Analysis: One in six employees in Romania will have higher incomes, on paper, due to the new fiscal changes
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03.11.2023
Webinar | Măsuri fiscale recente, ce doare mai tare? Bugetul companiilor sau bugetul țării?
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01.11.2023
Important legislative changes applied by Law no. 296/2023
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1. Minimum turnover tax (IMCA) 2. Microenterprise income tax 3. Taxation of individuals 4. Value Added Tax (VAT) 5. Other changes
06.10.2023
The main legislative changes of September 2023
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1. Starting from October 1st, 2023, the minimum wage becomes RON 3.300. 2. New exception from the 6 months period for changes to the Tax Code. 3. ECJ case regarding the VAT related to transportation of imported goods and the taxation of services provided by non-residents. 4. Changes in the procedure for granting the customs VAT payment deferral certificate. 5. The procedure for the refund of VAT related to purchases of goods or services made by nonprofit entities. 6. The social security agreement between Romania and Montenegro.
20.09.2023
Crowe and e-Invoice
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Digital Mind, the digitalization solution of Crowe Romania.
06.09.2023
Main legislative changes of August 2023
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1. Clarifications in respect to VAT exemptions and reduced VAT rates 2. New D300 form in respect to VAT 3. Clarifications in respect to presenting the identification card and service order for a tax audit, during online and physical meetings 4. Approval of the procedures for implementing the mandatory automatic exchange of information reported by Platform Operators
16.08.2023
Main legislative changes of July 2023
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1. Mandatory e-invoicing starting with 1st of January 2024 2. The procedure for adjusting the tax difference additionally redirected for sponsorships 3. Increasing the value of meal tickets 4. The application of the reduced 5% VAT rate to wood and energy industries 5. Amendments to the procedures for granting tax facilities in the agricultural, food and construction industries 6. Transposition of the Mobility Directive into national legislation
02.08.2023
10.07.2023
Main legislative changes of June 2023
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1. Procedures for implementing the tax amnesty for gift vouchers. 2. High-net-worth individuals in Romania. 3. Clarifications on the concept of fixed establishment - CJEU in case C-232/22 (Cabot Plastics).
07.06.2023
Main legislative changes of May 2023
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1. New procedure for income tax exemption for programmers 2. Prison sentence for VAT fraud 3. Amendment of the archiving period for accounting and tax documents 4. Establishment of the TLI (Territorial Labor Inspectorate) – NAFA (National Agency for Fiscal Administration) collaboration procedure 5. Declaration of non-deductibility of VAT for expenses financed by the NRRP (National Recovery and Resilience Plan) 6. Amendment of the “e-propriri” procedure 7. European directive on pay transparency and equal pay
