Author: Alexandra Băeșu

3% tax rebate for firms that comply with fiscal discipline -MF Order No 540/2025

tax rebate

On April 14, 2025, in the Official Gazette no. 331, the Order of the Ministry of Finance no. 540/2025 was published, detailing the procedure for granting the 3% tax rebate on the corporate tax or income tax of microenterprises for the tax year 2024.This tax facility is expected by disciplined taxpayers, as it rewards correct tax behavior through an effective reduction of the tax burden. 1.Who is eligible for the tax rebate? The tax rebate is granted to companies that:…

RO e-Transport 2025

RO e-Transport

The RO e-Transport system is an initiative of the National Agency for Fiscal Administration (ANAF) to monitor the road transport of goods at high fiscal risk. Initially implemented in 2022, this system has undergone significant changes in 2025, aimed at extending obligations and introducing new deadlines for compliance. 1.Who is required to report? The following categories of economic operators are obliged to use the RO e-Transport system: 2.Necessary data and operating mode. In the RO e-Transport system, data on road…

Automatic VAT registration: what’s new in 2025?

start up

What is Automatic VAT registration? VAT registration is usually a voluntary or compulsory process when certain thresholds or conditions are met (e.g. exceeding the 300,000 lei threshold). However, in certain situations, ANAF may decide to register a taxpayer ex officio – without the taxpayer’s request. This procedure is applied, for example, when the taxpayer has behaviours that indicate that registration is mandatory, but refuses or intentionally avoids this step. What is new in ANAF Order 7032/2024? The key change introduced…

New rules on hiring foreign workers in Romania – Law no. 53/2025

angajare lucratori straini

At the beginning of May 2025, Law no. 53/2025 entered into force, which brings important changes to the regime applicable to foreigners working in Romania, especially seasonal workers from outside the European Union. If your company is considering employing foreign workers – non-EU staff, it is essential to know the new rules – both those related to legal compliance and those that can directly influence the budget and operational organization. 1.What does Law 53/2025 cover? This law transposes into Romanian…

REGES Online: What do employers have to do by December 31, 2025?

REGES Online

1.Introduction REGES Online is the new digital system developed by the Labor Inspectorate for managing employee records. From 2025, all companies in Romania with employees must migrate to this platform, replacing the old REVISAL program. This change is part of a wider process of digitalization of the relationship between employers and state institutions. Although it requires an initial learning and adaptation effort, REGES Online also brings clear benefits: faster access, transparency and reduced bureaucracy in the long run. In this…

How to manage cash flow in a small business

cash flow

Cash flow management is essential to the success of any small business. Even if revenue is good, poor cash flow management can lead to financial difficulties. Cash flow represents the total amount of money coming in and going out of your business and is a key indicator of your company’s financial health. In this article, we will explore practical strategies to effectively manage cash flow and avoid pitfalls that can affect the operation of your business. 1. What is cash…

E-VAT 2025: Everything you need to know about this new system

E-TVA

With the entry into force of the E-VAT system, companies in Romania will have to comply with new tax compliance requirements. Find out what E-VAT means, who is affected and how this system works. 1. What does E-VAT mean? E-VAT is an electronic system introduced by GEO 70/2024, published on June 21, 2024, and subsequently amended by GEO 87/2024 on June 28, 2024. The system allows for automated checks by tax authorities to identify potential errors or inconsistencies between tax…

Domestic per diem guide 2025

Diurna internă ghid 2025

Non-taxable domestic per diem Non-taxable per diem is an important benefit for both employees and employers, facilitating the coverage of travel expenses without being subject to taxation. In 2025, the applicable legislation maintains certain limits and clear rules for granting it, and complying with these provisions is essential to avoid tax issues. What is per diem and who is eligible to receive it? Per diem is an allowance granted to employees who travel for business purposes, either domestically or abroad.…

E-Invoice: Guide for use in 2024-2025

E-Factura

E-Invoice: Guide for use in 2024-2025 The implementation of the E-Factura system in Romania is an important step in modernizing the invoicing process, with the main goal of reducing tax evasion and simplifying tax reporting for companies. Here is everything you need to know about the system. 1. What is E-Invoice? E-Factura is an electronic invoicing system implemented in Romania to ensure the security and uniqueness of invoices issued by companies. This system eliminates the risks associated with the use…

Tax amnesty 2024

E-TVA

Tax amnesty 2024 By GEO 107/2024 a new tax amnesty has been introduced, which offers certain facilities for individuals and legal entities with debts to the state. The tax amnesty is an exceptional measure whereby the state waives part of taxpayers’ tax debts under certain conditions. It may involve: What does it mean? By GEO 107/2024 a new tax amnesty has been introduced, which offers certain facilities for individuals and legal entities with debts to the state. The tax amnesty…