Precompleted E-TVA system RO E-TVA system is the electronic system through which it will automatically generate the precomplete settlement. This means that the authorities will use data and information taken from other already functional computer applications, such as E-making, SAF-T, cash registers, E-transport, thus facilitating the verification and monitoring of real-time data. Precompleted RO
Submission of declaration 216 by legal entities that own cars registered/registered in Romania whose individual purchase value exceeds 375,000 lei The special tax on high-value movable goods is declared through Form 216 "Declaration regarding the special tax on immovable and movable valuable goods great". This declaration is completed and submitted
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.
Mandatory renegotiation of the minimum wage in 2024 Conf. art. 164 of Law 53 / 2003 on the Labor Code, companies will no longer be able to keep the minimum wage in the economy for certain employees and will be obliged to increase it from January 1, 2024. Thus, a person, 24 months after employment, he can no longer
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
GEO 98/2023 amends law 296/2023 regarding cash receipts and payments. The amended law enters into force on November 11, 2023, from which we will have ceilings as follows: · Cash receipts from a legal entity, PFA, II, IF, self-employed, NGO, other associations with or without
Government emergency ordinance no. 67/2023 regarding the establishment of a temporary measure to combat excessive price increases for some agricultural and food products, published in the Official Gazette of Romania, Part I, no. 602 of June 30, 2023, is amended and supplemented as follows: – For agricultural and food products
The minimum wage in construction and the food industry starting with 01.11.2023 Conf. GEO 93 / 2023, for the construction sector the gross minimum basic wage per country guaranteed in payment is set in money, without including allowances, increments and other additions, in the amount of 4,582 lei per month, for a normal work schedule of 165,333 on average
Amendments to Law 70/2015 – Cash receipts and payments The amended law enters into force on November 11, 2023, from which we will have ceilings as follows: · Cash receipts from a legal entity, PFA, II, IF, self-employed, NGO, other associations with or without legal personality, will be possible
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 –