Tax amnesty 2024

12/05/202512/05/2025 Posted by Alexandra Băeșu Category: Accounting, Legislation

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…

Micro enterprise conditions 2024-2025

12/05/202527/05/2025 Posted by Alexandra Băeșu Category: Advisory, Legislation

Micro enterprise conditions 2024-2025 Micro enterprise conditions 2024-2025 have been significantly updated by key pieces of legislation, such as GEO no. 31/2024, HG no. 1393/2024 and Ordinance 156/2024. If you manage or own shares in a company, it is important to be aware of all the new rules that may affect the tax regime of your microenterprise. This guide gives you all the essential information on microenterprise conditions, with concrete examples. 1. General rules for micro enterprise The main conditions…

Copyright income – everything you need to know.

12/05/202527/05/2025 Posted by Alexandra Băeșu Category: Accounting, Finance

Copyright income is an important source of income for creative people such as writers, artists, journalists or software developers. But to avoid problems with the tax authorities, it is essential to understand how this income is taxed in Romania. What is copyright income? Copyright income comes from the exploitation of works protected by copyright law. This may include: This income is regulated by Law 8/1996 on copyright and related rights. How is copyright income taxed? Under Romanian tax law, copyright…

Dividend tax 2025

12/05/202527/05/2025 Posted by Alexandra Băeșu Category: Accounting, Finance

Impozitul pe dividende: Ce trebuie să știe asociații despre schimbările fiscale

Every year, tax legislation in Romania brings changes that directly influence the way companies manage their profits. One key area for partners is dividend tax. This article explains what this tax entails, how the legislation has evolved and what associates need to know about the new changes applicable from 2025. What is dividend tax? Dividend tax is the amount due to the state for the distribution of a company’s net profit to its shareholders or associates. In essence, it is…

Tax Changes 2025

12/05/202527/05/2025 Posted by Alexandra Băeșu Category: Accounting, Legislation

Tax changes 2025: What you need to know? By leaps and bounds, the year 2025 has made its appearance, bringing with it a number of significant legislative changes in the tax area. These 2025 tax changes, introduced by Ordinance No. 156/2024, popularly known as the “Train Train Ordinance,” went into effect on January 1, 2025 and affect both the private and public sectors.In order to give you a clear picture of them, we have structured the information by sector.Tax Changes…

The difference between PFA and LLC : which option is better?

09/05/202527/05/2025 Posted by Alexandra Băeșu Category: Advisory

The difference between PFA and LLC: Which option is right for you? When you decide to start a business, one of the first choices you have to make is its legal form. The most common options for entrepreneurs in Romania are PFA (Persoană Fizică Autorizată) and SRL (Societate cu Răspundere Limitada). But which of PFA and SRL is right for you? This article gives you a detailed comparison to help you make an informed decision. What is a PFA? A…

Parental Leave 2025: Guide for Parents

09/05/202527/05/2025 Posted by Alexandra Băeșu Category: HR

Parental Leave 2025: The Complete Guide for Parents Parental leave 2025 is regulated by GEO no. 111/2010 and gives parents the opportunity to devote themselves to caring for their child in the first years of life. If you are about to become a parent or are already in this situation, it is important to know the conditions, legal rights and obligations. This guide clarifies everything you need to know about parental leave: duration, allowance, documents and return to work. 1.…

Individual Dismissal 2025

08/05/202527/05/2025 Posted by Alexandra Băeșu Category: HR

Individual Dismissal 2025: The Complete Guide for Employers and Employees Individual dismissal through redundancy is one of the most common legal forms of termination of employment. In 2025, the Labor Code clearly sets out the steps and conditions to be followed by employers in order to avoid litigation, as well as the rights of employees. In this step-by-step guide, we explain what an individual dismissal entails: definition, required documentation, notification, notice, notice of termination, termination decision and the right to…

Mini SAFT Guide for Small Taxpayers

08/05/202527/05/2025 Posted by Alexandra Băeșu Category: Accounting

Mini Îndrumar SAFT pentru Micii Contribuabili

With the extension of the SAFT (Standard Audit File for Tax) reporting obligation to small taxpayers starting in 2025, it is essential to understand what this electronic format entails and the associated tax responsibilities. 1.What is SAFT and what is its purpose? SAFT, or Standard Audit File for Tax, is a standardized electronic format mandated by tax authorities, used to transmit detailed information about a taxpayer’s economic operations. Although this requirement initially applied only to large and medium-sized taxpayers, starting…

CAEN Rev.3

08/05/202527/05/2025 Posted by Alexandra Băeșu Category: Legislation

CAEN Rev.3: What Entrepreneurs Need to Know in 2025 CAEN Rev.3 is the new classification of economic activities that came into effect on January 1, 2025. This update aligns CAEN codes with European standards and has a significant impact on how companies in Romania define their activities. Find out in this comprehensive guide what CAEN Rev.3 is, how it affects companies, and what you need to do to update your CAEN codes according to the new regulations. 1.What Is CAEN…

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Author: Alexandra Băeșu

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