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.
In practice, there are situations where companies organize various activities in the form of a contest / promotional campaign at their business partners level, which may be related to sales stimulation, identifying ideas for new products / services, etc. Most of the times, rewards / prizes awarded by companies at the end of these contests [...]
Please note that in the Official Gazette no. 95 of 31.01.2018 Government Emergency Ordinance no. 2 for the extension of some deadlines stipulated in the Law no. 227/2015 regarding the Tax Code was published, ich delays the deadline for submission of the form no. 600 ”Statement of income for which the social security contribution is [...]
We would like to inform you that recently a series of normative acts have been published in the Official Gazette which have brought amendments / additions to the Romanian tax legislation, as follows: Law 29/2018 on the annulment of certain fiscal obligations, regarding the fiscal amnesty for real estate developers, natural persons; Order of the [...]
In the performance of the activity of stock-holding companies, they may encounter situations in which these are either destroyed or intended to be destroyed. In the following, we summarize the aspects to be considered regarding those situations involving goods destroyed / undergoing destruction. Legal Provisions From the perspective of corporate tax According to the provisions [...]
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 [...]
