Category Archives: legislation

Limited deductible operating, maintenance and repair expenses

Art. 25 para. 3 letters j) and k) ART. 25 – Expenses (3) The following expenses have limited deductibility: Starting from 01.01.2024, according to GEO no. 115/2023, lit. j) is amended and will have the following content: j) expenses for the operation, maintenance and repair of service homes, deductible within the limit corresponding to the built-up areas provided by the Housing Law no.

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Changes to the Fiscal Code introduced by GEO 115/2023

Changes to the Fiscal Code introduced by GEO 115/2023 Emergency Government Ordinance no. 115/2023 regarding some fiscal-budgetary measures in the field of public spending, for fiscal consolidation, combating fiscal evasion, for the modification and completion of some normative acts, as well as for the extension of some deadlines was published in the Official Gazette, Part I no. 1,139 from December 15

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Fiscal changes introduced by Law 296 / 27.10.2023

Fiscal changes introduced by Law 296 / 27.10.2023 For micro-enterprises, the tax rates change starting from January 1, 2024, as follows: 1% for micro-enterprises that achieve revenues that do not exceed 60,000 euros inclusive and that do not perform the activities from point 2 below ; 3% for micro-enterprises that: achieve revenues over 60,000 euros; or carry out activities corresponding to CAEN codes: 5821 –

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