Finance & Economics

Order no. 2438/2023: Regulations and implications for VAT refunds

Order no. 2438/2023: Regulations and implications for VAT refunds

Finance & Economics

Marcel Vulpoi

Order no. 2438/2023 for the approval of the VAT refund procedure related to the purchases of goods or services made by non-profit entities, for which the tax exemption applies according to art. 294 para. (5) letters a) and b) from Law no. 227/2015 regarding the Fiscal Code was published ...

Nr. 33-34, 23 aug. - 6 sep. 2023


New ONPCSB Regulation: How to register reporting entities, including accounting experts and authorized accountants

New ONPCSB Regulation: How to register reporting entities, including accounting experts and authorized accountants

Finance & Economics

Marcel Vulpoi

ONPCSB ORDER No. 215/2023 for the approval of the Regulation on the registration of the reporting entity in the records of the National Office for the Prevention and Combating of Money Laundering was published in the Official Gazette no. 764/24.08.2023. Starting with the effective ...

Nr. 33-34, 23 aug. - 6 sep. 2023


Form (300)

Form (300) "Value Added Tax Return": What do you need to know?

Finance & Economics

Marcel Vulpoi

Order no. 1176/2023 of the National Agency for Fiscal Administration regarding the amendment and completion of the Order of the President of the National Agency for Fiscal Administration no. 1.253/2021 for the approval of the model and content of the form (300) "Value added tax return" was published ...

Nr. 29-30, 26 iul. - 8 aug. 2023


Accounting reporting system for economic operators at 30 June 2023, published in the Official Journal

Accounting reporting system for economic operators at 30 June 2023, published in the Official Journal

Finance & Economics

Marcel Vulpoi

MF Order no. 2195/2023 for the approval of the Accounting Reporting System of economic operators on June 30th, 2023, was published in the Official Gazette, Part I no. 677 of July 24th, 2023. The order approves the accounting reporting system of economic operators on June 30th, 2023, contained in the ...

Nr. 29-30, 26 iul. - 8 aug. 2023


Law No. 233/2023: Extension of the obligation to present the ITU code in the transport of goods with high fiscal risk

Law No. 233/2023: Extension of the obligation to present the ITU code in the transport of goods with high fiscal risk

Finance & Economics

Marcel Vulpoi

Law no. 233/2023 for the approval of Government Emergency Ordinance no. 132/2022 regarding the modification and completion of some normative acts, published in the Official Gazette, Part I no. 668 of July 20th, 2023, entered into force on 23 July. The law approves Government Emergency ...

Nr. 29-30, 26 iul. - 8 aug. 2023


Social economy - philosophy or reality?

Social economy - philosophy or reality?

Finance & Economics

Elena Cristina Dorneanu

Social economy is a solution to the multiple problems faced by contemporary society: poverty, social exclusion, marginalization, etc. As a result, it is now recognized as an area of great relevance and necessity. Starting from rescuing people in need, the social economy can lead to creating a context of economic well-being, both personal and community. Entrepreneurs are those who can join central and local authorities in their efforts to solve social problems in the community. As a result, social enterprises represent a new type of initiative, with the role of solving a social problem using business tools: the production and sale of products and services.

Nr. 29-30, 26 iul. - 8 aug. 2023


Amended Fiscal Code: Reduced VAT for renewable energy sources

Amended Fiscal Code: Reduced VAT for renewable energy sources

Finance & Economics

Marcel Vulpoi

Law 216/2023 amending and supplementing Law 227/2015 on the Fiscal Code, published in the Official Gazette, Part I no. 633 of July 11th, 2023, entered into force on July 14th, 2023. The main changes/completions to the Fiscal Code: 1. Regarding the reduced VAT rate (5%) for the delivery of firewood to ...

Nr. 27-28, 12-25 iul. 2023



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