10.01.2018
Newsletter
Resolution on the general register of the employees Prevention Law Order for the approval of the templates and content of forms Order on the approval of the forms on the permanent establishment of the annual income tax and the social contributions owed by individuals Order for the approval of the template and content of forms used in the incomes tax administration Order for the approval of the Procedure of tax registration of the non-resident taxpayers performing activity in Romania via one or several permanent establishments Order for the approval of the template and content of the forms used for the declaration of the taxes and duties with establishment regime by self-assessment or withholding Ordinances on medical leaves and health insurance benefits Order for the approval of the tax registration forms of taxpayers and the types of tax liabilities representing the total tax owed Amendments on the unemployment insurance system and the employment stimulation Order on the approval of forms used for the ex officio establishment of the social security contribution and the health insurance contribution for individuals Amendments on the accounting Regulations compliant with the International Financial Reporting Standards Resolution on the establishment of the quota per types of workers newly admitted on the labour market in the year of 2018 Amendment and supplement of the methodological Norms on the granting of holiday vouchers Intrastat value thresholds for the collection of the statistic information of intra-EU trade of goofs in the year of 2018 Amendment of the procedure of publication of the lists of debtors recording outstanding tax liabilities, as well as of the quantum of these liabilities (Official Gazette no. 980 as of December 11th, 2017) Procedure of implementation and administration of the sole tax group Ordinance for the prorogation of the payment terms of the fiscal-administrative debts
06.12.2017
Newsletter
VAT refund procedure for non-UE persons ”Report for each separate country” form Minimum gross basic salary guaranteed at national level Change of rules for cash registers Procedure for return of taxes, customs duties and other taxes paid by the Government of the United States of America, its personnel, contractors and contractors’ staff Changes in the procedure of inactivity and reactivation of taxpayers Electronic access to the tax file
10.11.2017
Newsletter
Amendments to the Fiscal Code*
07.11.2017
Newsletter
Order establishing the criteria for registration for VAT purposes Changes applied to the procedures of registration/change of the tax domicile Changes regarding the calculation of land tax Amendment of the methodological rules regarding the use and filling-in of the payment order for the State Treasury Approval of the adjustment statement/refund application regarding withheld income tax Procedure for the ex-officio change of the total tax owed in terms of VAT Approval of the template and content of the forms used for declaring self-assessment or withholding taxes and duties Procedure and conditions for the approval of amount transfer from the VAT account Procedure for the cancelation of late payment penalties related to the main tax liabilities representing VAT Decision of the Council of the European Union on the increase of the VAT exemption ceiling Decision of the Court of Justice of the European Union on the deduction of VAT invoiced by inactive taxpayers Draft Ordinance containing amendments to the Tax Code as of January 1st, 2018
04.10.2017
Newsletter
Changes regarding the obligation of economic operators to use electronic fiscal cash registers Form 112 update The procedure for granting income tax exemptions for R & D and innovation Procedure for individual part-time employment contracts Postponement of payment of import duties due for two or more customs operations Procedure for approving the implementation of the VAT exemption Form 700 (Registration/amendments form of the categories of tax return submissions included in the tax vector) Draft order regarding the procedure and conditions for approval of the transfer of amounts from the VAT account Form 086 (Notice regarding the option to apply the VAT split-payment mechanism)
18.09.2017
Newsletter
Amendments to the Tax Code Amendments to the Tax Procedure Code
31.08.2017
Newsletter
Amendment of the Labor Code Establishing the upper limit for the monthly child-raising benefit Amendment of the law on the protection of persons with disabilities Mandatory electronic submission of statements Draft ordinance on the implementation of the VAT split payment system
03.08.2017
Newsletter
The stamping of declarations, requests, contracts or other documents submitted to the customs authorities is no longer mandatory Modification of the declarations 208 and 209 Amendments related to the completion of the payment orders for the state treasury Order on the completion of the procedure for correcting the errors contained in the financial statements submitted by the economic operators and non-profit legal persons Order for approval of form 630 Law no. 177 for the modification and completion of the Tax Code Ordinance no. 4/2017 concerning the modification and completion of the Tax Code Ordinance for the extension of the term for the entry into force of the procedure on the insolvency of natural persons OCDE guidelines concerning the transfer prices 2017 have been published
04.07.2017
Newsletter
Norms regarding the insolvency of individuals Modification of the Fiscal procedure code Modification of the Fiscal Code Approval of the correction procedure for the errors include in annual financial statements and annual accountant sheets Tax exemption for programmers Admission of the expenses with private exchanges Verification of personal fiscal situation
08.06.2017
Newsletter
Notification concerning tax year modification Capitalisation of perishable goods Electronic communication concerning garnishment between banks Modification of forms 091 and 098 Modification of form 010 Material modifications of Fiscal Code implementation norms Modifications to the Convention for the avoidance of double taxation entered into by Romania and the People's Republic of China
04.05.2017
Newsletter
Supplementing the Classification of Occupations in Romania Procedure of Correction of the Errors Comprised in the Submitted Annual Financial Statements and the Annual Accounting Reports The Procedure of Settlement of the Receivable VAT with Reimbursement Option is amended as of May 1st Methodological Norms on the Specific Tax Procedure of Management and Monitoring of the Large Taxpayers Statement on the Liabilities related to the Environmental Fund
05.04.2017
Newsletter
Tax register modification Statement 100 Norms regarding temporary storage spaces Procedure regarding centralized customs clearance on national level Payment of specific taxes in a sole account ANAF announces operative inspection actions on the taxpayers that will submit Statement 101 until March 27th Level of the specific excise on cigarettes starting with April 1st 2017 Restrictions on the cross-border transfer of employees
09.03.2017
Newsletter
Debtor List Procedure Amendment New VAT Return Amendment of the VIES 390 Statement VAT Registration Conditioning Criteria Balance Sheet Submission Norms Amendments to the Total Owed Tax Approval of the Error Correction Procedure in the Payment Documents elaborated by the Debtors related to the Tax Liabilities Procedure of Exemption from the Payment of the Social Security Health Contribution of Individuals not having the Capacity of Taxpayer in the Social Security Health System.
02.02.2017
Newsletter
Emergency Ordinance no. 2 of 2017 Collaboration protocol for the exchange of information between the National Agency for Fiscal Administration and Non-Bank Financial Institutions (NBFI) Exemption from tax on income resulting from a software development activity Registration in view of using one of the special VAT regimes Pensions tax exemption Removal of Form 088 Procedure for exemption from social health insurance contribution (CASS) payment
05.01.2017
Newsletter
Compulsory Execution Procedure Changes regarding the Tax Code and the Tax Procedure Code Information Tax Procedure Code IFRS Accounting Regulations Intrastat Thresholds for 2017 Tax Forms Applicable to Physical Persons Procedure for Recalculating the Prepayments Administration of Large Taxpayers Administration of Medium Taxpayers Change of VAT quota