Romanian tax, accounting and employment law, explained clearly and kept up to date.
Parking space sold by mistake in Romania: why an exchange contract means paying VAT twice
Car expenses in Romania: what is deductible for corporate income tax
Vehicle logbook (foaie de parcurs) in Romania: when it is required and what it must contain
Country-by-country reporting in Romania: the report to ANAF and the public report
Romania’s advertising tax and billboard tax in 2026: who owes them, how much and when to pay
VAT rates in Romania in 2026: 21% and 11%, and what to do when the rate changes
Tips in Romanian restaurants and bars: rules, bookkeeping and tax (2026)
Sponsorship and profit tax in Romania in 2026: the tax credit, redirection and micro-enterprises
Micro-enterprise income tax in Romania in 2026: conditions, rate and leaving the regime
Reinvested Profit Tax Exemption in Romania When the Commissioning Quarter Ends with a Loss
My Company Has Been Declared Inactive in Romania. What Do I Do? (2026 update)
VAT Deduction for Purchases from Inactive Suppliers in Romania: the Tax Code and the CJEU RulingSummary 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 [...]
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. 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. 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 [...]
