Accounting and tax guides
We answer the questions you ask before calling an accountant: deadlines, thresholds, obligations and legislative news.
e-Factura: A Complete Guide for Businesses
A complete guide to Romania's RO e-Factura e-invoicing system: what it is, who must use it, deadlines, penalties and how…
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The Tax Calendar: Deadlines You Must Not Miss
A clear overview of monthly, quarterly and annual tax deadlines in Romania: form 112, VAT return, RO e-Factura, D394, D101…
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SAF-T (D406): What Your Company Needs to Know
SAF-T (D406) sends Romania's tax authority ANAF a detailed picture of your accounting as a standardized XML file. Learn who…
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RO e-Transport: Which Goods Movements Must Be Declared
A practical guide to RO e-Transport: which goods movements must be declared, how to obtain the UIT code, which thresholds…
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What Is the SPV and Why It Is Mandatory
The SPV ANAF is the official and mandatory communication channel between your company and the Romanian tax authority. Learn what…
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How the Romanian Micro-Company Tax Is Calculated
A practical guide to calculating Romania's micro-company tax: applicable rates, revenue threshold, employee condition, taxable base and payment deadlines.
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Profit tax vs. micro-enterprise: a comparison
Micro-enterprise or profit tax in Romania? We compare both tax regimes, show when each is advantageous, and how to run…
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The VAT Threshold: When You Become Liable
A practical guide to Romania's VAT threshold: when VAT registration becomes mandatory, what changes in your invoicing, and what it…
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VAT on Online Sales (OSS) for Web Shops
A practical guide to the OSS scheme for online shops based in Romania: how the EU distance-selling threshold works, what…
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Dividends in Romania: distribution and taxation
A practical guide to distributing and taxing dividends in Romania: conditions, deadlines, dividend withholding tax and the reduced rate under…
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How to Optimize Your Taxes Legally
Legal tax optimization means paying exactly what you owe — not more. Learn the regimes, deductions and incentives that lawfully…
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Deductible Business Expenses in Romania: A Practical Guide
Not every invoice put through the company reduces your tax. Learn when business expenses in Romania are fully, partially or…
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