Changes to Micro-Enterprise Income Tax
A practical overview of the Romanian micro-enterprise tax changes applicable from 1 January 2023.
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Cryptocurrency Transactions Checked by ANAF
ANAF announced checks on income from cryptocurrency mining, trading, tokens and NFTs.
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Tax Procedures for Daily Allowances in 2022
Law 72/2022 introduced rules and an amnesty related to daily allowances and employee delegation payments.
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NFTs: What They Are and How NFT Income Is Taxed According to ANAF
A Romanian tax overview of NFT income, copyright treatment and reporting obligations for individuals.
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VAT Refund Procedure for Negative VAT Returns with Refund Option
The Ministry of Finance approved the procedure for settling negative VAT returns with refund option.
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Five-Year Profit Tax Exemption for Agricultural Cooperatives
Order 1157/2021 regulated criteria for tax exemptions available to agricultural cooperatives and members.
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ANAF Order on VAT Collection Procedures for Special Schemes
ANAF Order no. 10/2022 approved procedures for collecting and refunding VAT under special schemes.
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Government Ordinance 120/2021 on the RO e-Factura System
A summary of the RO e-Factura framework introduced by Government Ordinance 120/2021 and related orders.
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Changes to Government Ordinance 10/2021
Law 159/2021 clarified rules on grants for tourism, accommodation, food service and event-related businesses affected by COVID-19.
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New VAT Rules for Cross-Border E-Commerce from 1 July 2021
The EU VAT e-commerce package changed distance sales, OSS/IOSS and import VAT rules from 1 July 2021.
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