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

16/09/202616/09/2026 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…

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…

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.…

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…

How to manage cash flow in a small business

13/05/202527/05/2025 Posted by Alexandra Băeșu Category: Advisory

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…

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…

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…

Decisions with purpose, not by chance – Informed entrepreneurs at IMMCLUB_SAS Iași 2025

08/05/202513/05/2025 Posted by Alexandra Băeșu Category: Advisory

On April 8, 2025, at Hotel Unirea in Iași, entrepreneurs and experts from across the country gathered for the event “Secrets of the Successful Entrepreneur – SAS,” organized by IMM Club. The central theme? “Business Decisions: Informed Entrepreneur vs. Intuitive Entrepreneur” – a timely debate, especially in an economic climate where uncertainty calls for both intuition and, above all, strategy. The event was moderated by Liviu Sav, FCCA, and featured speakers such as Adi Ploscaru and Dan Mocanu, who spoke…

Category: Advisory

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