July 2015

New fiscal dispositions for the independent activity

Wednesday, 8 July, 2015|

The independent activity is defined as every activity developed by a physical person to obtain income, respecting four of the following conditions:

The physical person disposes of the freedom of […]

Modification concerning the taxation of tips

Tuesday, 7 July, 2015|

the definition of tip,
the identification of the tip on a distinct fiscal ticket,
the fact that the Employer can decide whether to maintain the tip or to distribute it to […]

May 2015

  • fiscal changes
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    Fiscal modifications concerning the taxation of the tip and the incomes of the physical persons with serious or accentuated disability

Fiscal modifications concerning the taxation of the tip and the incomes of the physical persons with serious or accentuated disability

Friday, 29 May, 2015|

On the one hand, if the tip is delivered to employees, it is imposable, entering in the category of other incomes, being thus submitted to a tax of 16%. […]

Electronic means to transmit fiscal administrative acts

Saturday, 23 May, 2015|

To use this means of communication, a physical person shall agree with the terms and the conditions of utilizing the service ,,private virtual Spaceā€.

The documents which are at the […]

April 2015

The regulation of tips and the Personal Cash Register

Tuesday, 28 April, 2015|

It is forbidden for the economic operators to condition, in any form, the delivery of such goods, or the provision of services for the offering of tips. The tip […]

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    The taxation of earnings from the transfer of Real Estate properties

The taxation of earnings from the transfer of Real Estate properties

Wednesday, 15 April, 2015|

At the transfer of the property right and its dismembering, through legal documents among the individuals found on the constructions, of any kind, and on the terrains linked to […]

The extension of the VAT 9% quota

Wednesday, 15 April, 2015|

The Emergency Ordinance n0 6/2015 establishes the fact that, starting with the 1st of June 2015, the reduced VAT 9% tax shall be applicable also for the delivery of […]

New platforms for the receipt of cash and cash payments

Friday, 10 April, 2015|

The cashing operations and the cash payments can be realized in the following conditions:

cashing procedures in the limit of a daily amount of 5000 lei for a person;
cashing realized […]

January 2015

Income tax of 3% for Microenterprises in 2015

Wednesday, 14 January, 2015|

This year, the companies that fulfill the following conditions shall be able to pay the income tax of 3% on incomes of the microenterprises:

A microenterprise shall pay an income […]

Fiscal Code modifications regarding the VAT

Monday, 12 January, 2015|

The changes introduced through this Order, are the following:

All these amendments to the VAT registration procedure are compulsory starting with the 1st of February 2015.

The Order of the Finance […]