Romanian tax, accounting and employment law, explained clearly and kept up to date.
VAT Deduction for Purchases from Inactive Suppliers in Romania: the Tax Code and the CJEU Ruling
Construction Works That Do Not Require a Building Permit in Romania (Urban Planning Code, 2026)
Law no. 70/2015 and the Limits on Cash Transactions in Romania
Sale of a motor vehicle by a company. Questions and answers.
RO e-Transport in 2026: what to declare, the UIT code, GPS and fines
OSS VAT in Romania in 2026: when to use the One-Stop Shop, how to register and how to file
Reinvested profit tax exemption in Romania in 2026: qualifying assets and calculation
Paying online from a Romanian Treasury account: the electronic multiple payment order (OPME), step by step
Limitation of the right to deduct VAT for constructions without authorization, annulled in the appeal phaseUpdated 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 [...]
Updated on 26 October 2026. Since 25 August 2026, Law no. 50/1991 on the authorisation of construction works has been repealed and replaced by Law no. 169/2026 on the Code [...]
Updated on 26 October 2026. We are often asked about cash payments and receipts, both between companies and with individuals. In Romania, they are governed by Law no. 70/2015 on [...]
Updated on 25 October 2026. At what price should the sale be made? When the vehicle is sold to a person affiliated with the company – for example a shareholder [...]
Updated on 27 October 2026. Romania's RO e-Transport system, set up by Government Emergency Ordinance (GEO) no. 41/2022, monitors two types of road transport: international transport of goods, whatever the [...]
Updated on 27 October 2026. When you sell goods at a distance or supply certain services to private customers in other EU countries, VAT is generally due in the customer's [...]
Updated on 26 October 2026. The reinvested profit tax exemption is one of the most generous incentives in the Romanian Tax Code, and it is used fairly rarely. For companies [...]
Updated on 27 October 2026. Companies with an account at the Romanian State Treasury can make payments from it online, without going to the counter, using the electronic multiple payment [...]
Article published in September 2021. See the end of the article for what has changed up to October 2026. The deduction of VAT on constructions without a building permit causes [...]
