Summary: 1. Ordinance No. 16/2022 for the amendment of Law No. 227/2015 regarding the Tax Code, abolishment of certain normative acts and other fiscal-financial measures On July 15, 2022, in the Romanian Official Gazette No. 716, Ordinance No. 16/2022 for… Read moreImportant amendments brought to the Fiscal Code
Summary: 1. Ruling of the Court of Justice of the European Union in Case C-333/20 Berlin Chemie A. Menarini S.R.L. on VAT fixed establishments in Romania The Court of Justice of the European Union (CJEU) released its judgement in Case… Read moreImportant CJEU Ruling on the Concept of Fixed Establishment for VAT Purposes
Summary: 1. Emergency Ordinance No. 20/2022 for amending and supplementing certain normative acts, as well as for regulating humanitarian and assistance measures Emergency Ordinance No. 20/2022 for amending and supplementing certain normative acts, as well as for regulating humanitarian and… Read moreHumanitarian and assistance measures in the context of the military conflict on the territory of Ukraine
Summary: 1. Government Ordinance for amending and supplementing Law No. 227/2015 regarding the Fiscal Code 2. Government Ordinance for amending and supplementing Law No. 207/2015 regarding the Tax Procedural Code and regulation of tax measures Government Ordinance No. 8/2021 for… Read moreNew series of tax amendments
Summary: 1. Government Emergency Ordinance No. 13/2021 for the amendment and completion of Law No. 227/2015 regarding the Fiscal Code and the Accounting Law No. 82/1991 Government Emergency Ordinance No. 13/2021 for the amendment and completion of Law No. 227/2015… Read moreAmendments brought to the fiscal and accounting legislation
Summary: Order No. 239/2021 for the approval of the Registration Procedure for value added tax purposes, according to the provisions of Art. 316 para. (1) point a), b) or c) of Law No. 227/2015 regarding the Fiscal Code Order No…. Read moreNew Registration Procedure for VAT purposes
Documentary verification is a form of fiscal control, being regulated by Law No. 207/2015 regarding the Fiscal Procedure Code, as further amended and supplemented (“Fiscal Procedure Code”), Title VI, Chapter V. According to Art. 148 of the Fiscal Procedure Code,… Read moreFormalisation of the procedure for conducting documentary verification
Law No. 172/2020 for amending and completing Law No. 16/2017 regarding the international posting of workers was published in the Official Gazette No. 736/13 August 2020 (the “Law“). The main amendments regarding the assignment of employees are presented herein below:… Read moreMain amendments regarding the international posting of workers
In the context of the adoption at EU level of the package containing the so-called “quick fixes” and in order to clarify certain aspects which raised questions among the business community, Order 2148/2020 issued by the Minister of Public Finances… Read moreApplication of VAT exemption with deduction right for certain VAT exempted transactions
In order to ensure a straightforward implementation of Chapter II of Government Ordinance No. 69/2020 (“GEO 69/2020”), Order 2100/2020 was published in the Official Gazette No. 635/20.07.2020, outlining the procedure for cancelling the ancillary obligations related to the budgetary obligations… Read moreProcedure for the cancellation of ancillary obligations
