Summary Regulation (EU) 2026/2359 amends the EU social security coordination rules (Regulations 883/2004 and 987/2009). It entered into force on 1 November 2026, but the rules that matter most for [...]
Summary A Romanian property developer sold an individual buyer, by notarial deed, a different parking space from the one in the preliminary contract. Both spaces are new buildings, subject to [...]
How PFA, II and IF in Romania keep single-entry books: the cash book, rules, year-end obligations, the income norm and a free Excel template.
Updated on 27 October 2026. In Romania, companies paying corporate income tax can deduct only 50% of the costs of vehicles of up to 3,500 kg and up to 9 [...]
Updated on 27 October 2026. In Romania, a vehicle logbook (foaie de parcurs) is required when a company deducts in full the VAT and the costs of a vehicle of [...]
Updated on 27 October 2026. When a Romanian company sends employees to work temporarily in another EU country, the employment contract remains governed by Romanian law, but certain employment conditions [...]
Updated on 27 October 2026. Large multinational groups have two country-by-country reporting obligations in Romania: a confidential report filed with the tax authority (ANAF) and exchanged between tax authorities, and, [...]
Updated on 27 October 2026. In Romania, an employer can reimburse employees for the cost of travelling to and from work without the amount being subject to income tax or [...]
Published on 27 October 2026. Can you set up a joint-stock company (SA) in Romania that raises money from individuals and companies on a regular basis by selling shares? The [...]
Published on 27 October 2026. Can a Romanian limited liability company (SRL) raise money from investors – individuals and companies – the way a joint-stock company (SA) does, without the [...]
