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
11.05.2023
Main legislative changes of April 2023
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1. Restricting the applicability of the payment deferral procedures 2. Extension of the mechanism of offsetting tax claims 3. New VAT exemptions 4. Compliance procedure and notification for legal entities and individuals 5. Other news on individual taxation
10.04.2023
Country brochure 2023
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We have launched a comprehensive tax and legal guide designed to help businesses operating in Romania understand the country's complex tax system.
06.04.2023
Main legislative changes of March 2023
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1. Increase of delegation/ assignment allowance 2. Tax facilities for digital nomads 3. Updating the tax form 101 and publication of the form 101 Tax group 4. Other aspects on individual taxation 5. Amendment of legislation on VAT registration/cancellation 6. Publication of the Procedure for issuing the advanced individual tax solution 7. Submission of the notification for entry into effect of the multilateral convention
09.03.2023
Main legislative changes of February 2023
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1. Changes of reporting obligations in the payroll taxes field 2. Tax amnesty for gift vouchers 3. Reporting obligations regarding the agricultural land alienation 4. Update of the EU list regarding non-cooperative jurisdictions for tax purposes
20.02.2023
Evenimentul Business Breakfast: Noutăți și tendințe în fiscalitate, 2023
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Evenimentul Business Breakfast organizat de Crowe Romania revine cu o nouă ediție: Noutăți și tendințe în fiscalitate, 2023.
09.02.2023
Main legislative changes of January 2023
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1. Granting fiscal facilities regarding sport facility subscriptions 2. Reduction of VAT rate to 5% for delivery and installation of photovoltaic panels 3. Consumer price index for fiscal year 2023 4. Changes and completion of Fiscal Procedure Code 5. Change of the form 205 “Informative statement regarding withholding tax and investment gains/losses by income recipient.” 6. Social security agreement between Romania and Republic of Chile
16.01.2023
Most important changes in the tax legislation in December 2022
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1. Amendments to GO 16/2022, and implicitly to the Fiscal Code 2. Minimum wage in 2023 3. Updated procedure for the use and operation of the national system RO e-transport 4. Changes to the list of medium taxpayers and the SAF-T application rules for them 5. Taxation of tips 6. Amendments to some tax forms 7. Extension of certain deadlines
09.12.2022
Main legislative changes for November 2022
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1. The definition of social housing for which the reduced VAT rate may be applied 2. Registry for acquisitions of houses under the 5% reduced VAT rate 3. Tax risk sub-criteria of companies and Authorized Persons 4. Changes regarding the taxation of private pensions
05.11.2022
Main legislative changes of October 2022
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1. Deductions for R&D expenses in the computation of corporate income tax 2. Intrastat thresholds 3. E-invoice 4. Contribution to the Energy Transition Fund 5. Form 179 "Statement in respect to compensation for fuel" 6. International taxation
27.10.2022
Important changes to Romanian labor legislation in 2022
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1. Law 283/2022 amending the Labor Code 2. Changes regarding the paternal leave 3. New extra-salary benefits 4. Employees’ access to REVISAL
