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:…

RO e-Transport 2025

27/05/202528/05/2025 Posted by Alexandra Băeșu Category: Legislation

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?

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…

REGES Online: What do employers have to do by September 30, 2025?

16/05/202516/05/2025 Posted by Alexandra Băeșu Category: HR, Legislation

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…

Domestic per diem guide 2025

13/05/202527/05/2025 Posted by Alexandra Băeșu Category: HR, Legislation

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.…

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…

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…

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…

Category: Legislation

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