01.11.2023
Important legislative changes applied by Law no. 296/2023
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1. Minimum turnover tax (IMCA) 2. Microenterprise income tax 3. Taxation of individuals 4. Value Added Tax (VAT) 5. Other changes
06.10.2023
The main legislative changes of September 2023
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1. Starting from October 1st, 2023, the minimum wage becomes RON 3.300. 2. New exception from the 6 months period for changes to the Tax Code. 3. ECJ case regarding the VAT related to transportation of imported goods and the taxation of services provided by non-residents. 4. Changes in the procedure for granting the customs VAT payment deferral certificate. 5. The procedure for the refund of VAT related to purchases of goods or services made by nonprofit entities. 6. The social security agreement between Romania and Montenegro.
20.09.2023
Crowe and e-Invoice
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Digital Mind, the digitalization solution of Crowe Romania.
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
18.01.2023
