News room

The nominal value of the meal vouchers has increased to 20.17 lei

Starting from April 2022, the nominal value of a meal voucher cannot exceed 20.17 lei, according to the Ordinance published in the Official Gazette on April 4, 2022. The nominal value of 12,17 lei applies for the first semester of 2022 and for the first 2 months of the second

Changes regarding the fiscal treatment of per-diem and canceling of some related tax liabilities

On the 3rd of April 2022, Law 72/2022 entered into force and introduced new amendments regarding per-diem: Same fiscal treatment for all types of per-diems; The second limit for the determination of non-taxable amounts; Cancellation of fiscal obligations regarding subsequently reclassified per-diems related to period 1st of July 2015 – 3rd

Treatment for the depreciation of commercial receivables

To optimize companies’ tax planning, we would like to present below the current treatment for the depreciation of commercial receivables that companies have the right to deduct from corporate income tax calculation if they comply with the provisions in force The companies have the right to create provisions for doubtful

Employers’ obligation to ensure employees’ access to the medical service of occupational health check-ups

We draw attention to the following aspects related to employers' obligation to ensure employees' access to the medical service of occupational health check-ups, both at employment and annually. According to the Labor Code, Art. 186 – Employers should ensure employees’ access to the medical service of occupational health check-ups. The employment

Employment of Ukrainian citizens in Romania

In the context of the humanitarian crisis caused by the attack of the Russian Army on Ukrainian territory, thousand of people were forced to leave their homes and cross the border in Romania. Therefore the Romanian Government had to take urgent measures to help these people. Ukrainian citizens. The Emergency

Paid day off for self-censoring employees

According to Emergency Ordinance 19/2020, employees who fill in the census form online are entitled to a paid day off. Requesting the day off is not mandatory, remaining at the employee’s discretion. The day off for self-censorship is granted based on a request made by the employee proving the self-censorship.

News regarding the Real Beneficiary’s statement

By a law adopted at the end of 2021 (number 315 / 29.12.2021) the law 129/2019 for preventing and combating money laundering and terrorist financing was amended regarding the obligation to submit the declaration regarding the ultimate beneficiary (ies). Thus, according to art. 56 of Law 129/2019, legal entities subject

Digital Nomad in Romania

Starting 17th of January 2022, the notion of a digital nomad appears in the Romanian legislation through Law 22/2022, which changes and completes the Government Emergency Ordonnance no 194/2022 regarding the foreign persons in Romania. The digital nomad is the foreign person who: Is employed based on an employment contract to

A new paid day applicable to parents for accompanying their early age children at anti-Covid vaccination

Starting 26th of January, the anti-Covid 19 vaccines will be available for children between 5 and 11 years. The Law 221/2021 adopts a new regulation: the parent who accompanies the minor child (with age under 18 years) or their disabled child (with age under 26 years) at anti-Covid-19 vaccination will

Romania: e-Invoicing

The electronic invoice (RO e-Invoice System) will be voluntarily applicable in the transactions between economic operators (B2B – Business to Business) starting from the 1st of April 2022. It is important to note that the system will become mandatory starting from the 1st of July 2022. The high risk of