Updated on 27 October 2026. Since 27 April 2026, hiring workers from outside the European Union, the European Economic Area and Switzerland has been governed by Government Emergency Ordinance (GEO) [...]
Updated on 27 October 2026. Temporary agency work in Romania involves three parties: the temporary work agency, which employs the worker; the temporary worker; and the user, where the worker [...]
Updated on 27 October 2026. The Romanian Tax Code sets two local taxes on advertising: the tax on advertising services (art. 477) and the tax on billboards and other advertising [...]
Updated on 27 October 2026. Since 1 August 2025, Romania has two VAT rates: 21%, the standard rate, and 11%, a single reduced rate that replaced the former 5% and [...]
Updated on 26 October 2026. Since 1 January 2023, restaurants and bars in Romania must show tips on the bill and on the fiscal receipt, record them as a liability [...]
Updated on 26 October 2026. A company paying profit tax in Romania can support an association, a foundation, a religious unit or a library at almost no cost of its [...]
Updated on 26 October 2026. The Romanian micro-enterprise income tax is optional (art. 48 para. (1) of the Tax Code). From 1 January 2026 there is a single rate of [...]
Published on 26 October 2026. A case from our practice: a company paying profit tax, with quarterly filing, bought in Q1 2026 a piece of equipment eligible for the reinvested [...]
Updated on 26 October 2026. We are often asked this question, and three different situations are frequently confused: temporary inactivity registered with the Trade Register, a company being declared inactive [...]
Updated on 26 October 2026. In short: the Romanian Tax Code still denies the VAT deduction for purchases from suppliers declared inactive. In 2017, the Court of Justice of the [...]
