Finance & Economics

New Intrastat thresholds for 2026: reporting obligations for operators exceeding 1,000,000 RON in dispatches or arrivals of goods

New Intrastat thresholds for 2026: reporting obligations for operators exceeding 1,000,000 RON in dispatches or arrivals of goods

Finance & Economics

INS Order no. 1604/2025, establishing the Intrastat thresholds for collecting statistical information on intra-EU trade in goods for the year 2026, was published in the Official Gazette, Part I, no. 1022 of November 5, 2025, and will enter into force on February 1, 2026. Main provisions: 1. The following ...

Nr. 44, 12-18 nov. 2025


Updated ANAF Procedure for Ex Officio Tax Registration: Additions on Identity Documents and Electronic Data Exchange Between Authorities

Updated ANAF Procedure for Ex Officio Tax Registration: Additions on Identity Documents and Electronic Data Exchange Between Authorities

Finance & Economics

ANAF Order no. 2430/2025, approving the Procedure for tax registration — ex officio or at the request of another authority administering tax claims — for taxpayers who have not fulfilled their legal registration obligations, entered into force on November 5, 2025, following its publication ...

Nr. 44, 12-18 nov. 2025


New Regulations on the Application of the 11% Reduced VAT Rate

New Regulations on the Application of the 11% Reduced VAT Rate

Finance & Economics

Government Decision No. 602/2025 amending and supplementing Title VII "Value Added Tax" of the Methodological Norms for the Application of Law No. 227/2015 on the Fiscal Code, approved by Government Decision No. 1/2016, in force from August 1st, 2025, was published in the Official Gazette, Part ...

Nr. 29-30, 30 iul. - 12 aug. 2025


New regulations regarding single declaration

New regulations regarding single declaration

Finance & Economics

ANAF Order No. 1929/2025 amending the Order of the President of the National Agency for Fiscal Administration No. 7.015/2024 for the approval of the model, content, method of submission and management of the form (212) "Single declaration on income tax and social contributions due ...

Nr. 29-30, 30 iul. - 12 aug. 2025


Law No. 141/2025 – New Fiscal and Budgetary Measures with Significant Impact on Taxpayers and Accounting Professionals

Law No. 141/2025 – New Fiscal and Budgetary Measures with Significant Impact on Taxpayers and Accounting Professionals

Finance & Economics

Marcel Vulpoi

Law No. 141/2025 on certain fiscal and budgetary measures was published in the Official Gazette No. 699 of July 25, 2025. This legal act introduces immediate and far-reaching changes affecting the economic environment and the work of accounting professionals. Starting August 1, 2025 – and partially ...

Nr. 29-30, 30 iul. - 12 aug. 2025


ANAF Updates Tax Reporting: New 101 Forms for Corporate Profit Tax

ANAF Updates Tax Reporting: New 101 Forms for Corporate Profit Tax

Finance & Economics

Marcel Vulpoi

The National Agency for Fiscal Administration (ANAF) Order No. 206/2025 for the approval of the model, content and instructions for completing forms 101 „Profit tax return” and 101 Fiscal Group „Consolidated profit tax return determined by the fiscal group” was published in the Official ...

Nr. 7, 26 feb. - 4 mar. 2025


New Accounting Regulations: Treasury Reporting and Minimum Turnover Tax Under the Order of the Ministry of Finance No. 255/2025

New Accounting Regulations: Treasury Reporting and Minimum Turnover Tax Under the Order of the Ministry of Finance No. 255/2025

Finance & Economics

Marcel Vulpoi

Order of the Ministry of Finance No. 255/2025 on the regulation of certain aspects of accounting reporting was published in the Official Gazette, Part I No. 135 of February 14th, 2025. Main provisions I. Statement on the treasury situation: This order regulates ...

Nr. 7, 26 feb. - 4 mar. 2025


Minimum wage for 2025 set at 4,050 Lei. Key updates for taxpayers and employers

Minimum wage for 2025 set at 4,050 Lei. Key updates for taxpayers and employers

Finance & Economics

Decision no. 1506/2024 for establishing the minimum gross basic salary per country guaranteed in payment was published in the Official Gazette no. 1185/28.11.2024. Minimum salary - 2025 Starting with January 1st, 2025, the minimum gross basic salary per country guaranteed ...

Nr. 48, 4-10 dec. 2024



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