VAT Refunds Under ANAF Scrutiny and Fiscal Receipts with QR Codes: What Changes for Businesses in 2026

28/10/202603/11/2026 Posted by Alexandra Băeșu Category: Accounting, Legislation

VAT refunds are now screened more closely through risk criteria, and the presence of at least one situation listed in Annex 6 may lead to a pre-refund tax audit. Separately, the obligation to print certain fiscal receipt data as a QR code is already in force, while the application of sanctions for missing elements is suspended, under the legislation checked in October 2026, until 1 November 2026. Two tax changes that may look unrelated point in the same direction: ANAF…

How to Change the Accounting Firm in Cluj: 7 Steps for an LLC

16/09/202614/10/2026 Posted by Alexandra Băeșu Category: Accounting, Advisory

In short: If you have an LLC in Cluj, you can change your accounting firm at any time during the year. For a smooth and controlled transition, check the termination notice period in your contract, request all accounting and payroll documents, clarify who will file the final tax returns, and update access to SPV, REGES-ONLINE, and any applications in use. Ideally, the new accounting firm should have access to the company’s records before the next tax filing deadline. Changing your…

VAT, ANAF Inspections and New Tax Obligations: What Changes Starting in Summer 2026

18/08/202618/08/2026 Posted by Alexandra Băeșu Category: Legislation, Accounting

The 2026 tax updates bring important changes to taxpayers’ relationship with ANAF, the conduct of inspections, and compliance with reporting obligations. The main measures include online meetings with ANAF, notifications for companies with debts of at least 40,000 lei, the use of body cameras during anti-fraud inspections, crypto-asset reporting, and updates to the tax on high-value assets. The rules regarding the Tax Records Register, the 9% VAT rate for certain homes, VAT exemptions, and the treatment of taxpayers undergoing insolvency…

2026 legislative updates: minimum wage, nursery vouchers, medical leave, e-Invoice, dividends, iBon, pay transparency.

26/05/202603/06/2026 Posted by Alexandra Băeșu Category: Accounting, HR, Legislation

2026 legislative updates: the summer of this year brings a substantial package of changes that every employer needs to know before they come into force. From the adjustment of the minimum wage and the value of nursery vouchers, to new rules on medical leave, the registration of secondary offices with ANAF, and obligations related to the e-Invoice system — each of these changes has a direct impact on your company’s costs and tax compliance. 1.The minimum wage will increase to…

Tax changes 2026: important for companies and entrepreneurs

17/03/202617/03/2026 Posted by Alexandra Băeșu Category: Accounting, Advisory, Legislation

Tax changes 2026: an important set of changes that directly impact how companies operate in Romania. The changes mainly affect corporate income tax, personal income tax, the microenterprise regime, VAT, and tax incentives for compliant taxpayers. 👉 In this article, we clearly explain the tax changes for 2026 and their impact on your business. 1. Tax changes 2026 – microenterprises The microenterprise regime remains one of the most important in 2026, but several key changes are being introduced. The €100,000…

All About Dividends 2026

19/02/202618/03/2026 Posted by Alexandra Băeșu Category: Accounting, Legislation

Dividends remain one of the most commonly used ways for entrepreneurs to capitalize on their company’s profits. However, tax rules and distribution conditions must be carefully observed, especially in light of the changes applicable starting in 2026. In this article, we explain—in clear and accessible terms—what dividends are, when they can be distributed, what taxes apply, and what reporting obligations exist. 1.What are dividends? Dividends represent the share of profit paid to each shareholder or associate, proportionally to their participation…

Ceilings on cash receipts and payments – 2026

10/02/202610/02/2026 Posted by Alexandra Băeșu Category: Accounting, Finance, Legislation

Cash receipts and payments ceilings 2026 – Rules and sanctions According to Law no. 70/2015 on the strengthening of financial discipline and GEO 115/2023, the ceilings for cash receipts and payments in 2025 are strict. These measures aim to limit cash transactions and incentivize electronic payments, contributing to financial transparency. Daily ceilings for cash receipts and payments According to Art. (1) of Law no. 70/2015, cash receipts and payments shall be made under the following conditions: 1. Transactions between legal…

The fears of the Romanian entrepreneur: how to recognize them and turn them into healthy business decisions

12/11/202512/11/2025 Posted by Alexandra Băeșu Category: Accounting, Advisory

The fears of the Romanian entrepreneur are not a sign of weakness. They naturally arise in an environment where tax legislation changes rapidly, decision-making pressure is constant, and finding a balance between growth, control, and financial stability is never simple. For growing entrepreneurs, fear is not the enemy — lack of clarity is.…

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

28/05/202529/05/2025 Posted by Alexandra Băeșu Category: Accounting, Legislation

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:…

Automatic VAT registration: what’s new in 2025?

26/05/202527/05/2025 Posted by Alexandra Băeșu Category: Advisory, Legislation

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…

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