Suntem soluția eficientă în oferirea de servicii complexe de evaluare și consultanță pentru clienții corporativi. Echipa noastră de specialiști asistă clienții în soluționarea diverselor spețe cu impact fiscal.
If there are people who rent rooms for tourist purposes, they should know the applicable taxation regimes, and, in the following, we would like to draw the attention towards certain aspects that could influence the chosen business strategy. Legal provisions According to art. 83 from the Tax Code the taxable income from rental and leasing [...]
Natural persons that obtain income from copyrights and rights connected to copyrights, intent patents, designs and models, trademarks and geographical indications, topographies for semiconducting products and other similar and are remunerated based on a copyright assignment contract, owes income tax to the state budget based on the income thus obtained. In the following, we present [...]
Non-resident people that obtain taxable income from Romania have the obligation to pay the tax for these income in Romania. Next, we will present the rules regarding the tax withholding for income obtained by non-residents in Romania. Legal provisions According to the provisions of art. 221 from the Law 227/2015 regarding the Tax Code, non-residence [...]
At the moment of incorporation of a certified natural person, an individual undertaking or a family undertaking, you have to opt for taxation in the actual income system or based on the income standard, at the moment of carrying out the independent activities. The difference, namely the advantages and disadvantages are presented next. Legal provisions [...]
We inform you that on the National Agency for Fiscal Administration website, the two forms provided by the Order of the President of the National Agency for Fiscal Administration no. 3049/2017 for the approval of the model and content of the form “Report for each country” were published, respectively: THE REPORT FOR EACH COUNTRY, available [...]
The re-invoicing operation can cause an inconvenience to companies regarding the VAT regime applicable to each specific case. Depending in the transaction flow, certain re-invoicings represent operations to which VAT is applied, and other are exempt from VAT. Legal provisions For an easier identification of the operation to which VAT is added or not, re-invoicing [...]
We inform you that at the end of the year 2017 a series of the normative acts that brought significant amendments to the Romanian tax legislation, were published in the Official Gazette. Next, we shall present you the most important amendments brought to the Tax Code, applicable from the beginning of the year 2018: In [...]
According to the Tax Code there is a series a deductible expenditure regarding corporate tax. Protocol expenditures represent tax deductible expenditures, but these do not have a limited deductibility to the calculation of taxable profit. Moreover, regarding the VAT treatment regarding these expenditures, there are, also, certain rules that have to be followed. Legal provisions [...]
In the daily activity, we are often put in the situation to decide if for certain transaction we are obligated to issue tax invoices or is it possible to simplify this process by issuing simplified invoice. Thus, we shall clarify these aspects in this article. Legal provisions According to the Tax Code, a taxable person [...]
When talking about the tax treatment of the interest and exchange rate expenditures, companies have to pay attention to the conditions in which they can deduct these expenditures at the calculation of the tax result. A tax treatment applied wrongly on these expenditures can lead to the establishment of a supplementary tax, as well as [...]
