Older newsletters

2022

2021

December

5% VAT reduced rate

Mazars Tax Alert_RO_EN_12.2021_6

News regarding economic activities which qualifies as contributing substantially to climate change mitigation or adaptation

Mazars Tax Alert_RO_EN_12.2021_5

News regarding Certificate of attestation of the obligations to the Environmental Fund 

Mazars Tax Alert_RO_EN_12.2021_4

News regarding energy and climate change  

Mazars Tax Alert_RO_EN_12.2021_3

News regarding ”Rabla” Program for household appliances 

Mazars Tax Alert_RO_EN_12.2021_2

News regarding deposit return scheme for non-reusable primary packaging

Mazars Tax Alert_RO_EN_12.2021_1

Updates on electronic invoicing for non-resident companies 

Mazars Tax Alert_RO_EN_12.2021

November

The obligation to prepare the transfer pricing file in the context of an increasing occurrence of tax audits during FY2021

Mazars TP Alert_RO_EN_11.2021

Update on SAF-T implementation 

Mazars Tax Alert_RO_EN_11.2021_2

Updated list of large taxpayers 

Mazars Tax Alert_RO_EN_11.2021_1

October

Updates related to electronic invoicing

Mazars Tax Alert_RO_EN_10.2021_2

Updates related to restructuring of tax liabilities

Mazars Tax Alert_RO_EN_10.2021

September

News regarding packaging and waste packaging

Mazars Tax Alert_RO_EN_09.2021_4

News regarding the landfill of waste storage

Mazars Tax Alert_RO_EN_09.2021_3

New regulations concerning waste

Mazars Tax Alert_RO_EN_09.2021_2

Amendments to the Fiscal Code and the Fiscal Procedure Code

Mazars Tax Alert_RO_EN_09.2021_1

August

The procedure regarding the tax authorities actions when there are findings regarding offences provided by criminal law 

Mazars Tax Alert_RO_EN_08.2021_2

Decreasing the VAT rate related to the thermal energy for population

Mazars Tax Alert_RO_EN_08.2021_1

July

SAF-T reporting model has been published 

Mazars Tax Alert_RO_EN_07.2021_1

Amendments to the Fiscal Code. Implementation of the One Stop Shop. Regulation of electronic interfaces that facilitate the sale of goods

Mazars Tax Alert_RO_EN_07.2021

June

News regarding the tax on plastic packaging not recycled

Mazars Tax Alert_RO_EN_06.2021_5

News regarding ”Rabla” Program for household appliances

Mazars Tax Alert_RO_EN_06.2021_4

Extension of the deadline for submitting the ultimate beneficial owner annual statement

Mazars Tax Alert_RO_EN_06.2021_3

Amendments regarding the format and content of the forms and documents used for verifying the personal fiscal situation

Mazars Tax Alert_RO_EN_06.2021_2

News related to grants for beneficiaries that are under the State Aid Scheme to support the activity of SMEs

Mazars Tax Alert_RO_EN_06.2021_1

May

Amendments to the VAT return (form 300)

Mazars Tax Alert_RO_EN_05.2021_5

News related to grants for beneficiaries that are under the State Aid Scheme to support the activity of SMEs 

Mazars Tax Alert_RO_EN_05.2021_4

New provisions regarding SME FACTOR Programme - commercial credit guarantee product and associated State Aid Scheme 

Changes to the SME INVEST ROMANIA Programme

Mazars Tax Alert_RO_EN_05.2021_3

News regarding ”Rabla Clasic” and ”Rabla Plus” Programs

The budget of the Environment Fund Administration has been approved

Mazars Tax Alert_RO_EN_05.2021_2

Amendment of the Glossary of tax obligations that are paid in the unique account

Amendments regarding the format and content of residence permits, travel documents and other documents issued to non-resident individuals 

The launch of the state aid management and monitoring platform for economic operators

Mazars Tax Alert_RO_EN_05.2021_1

April

Amendment of the anti-tax evasion law

Form 204

Mazars Tax Alert_RO_EN_04.2021_7

Amendments to financial support in HORECA field 

Amendments to the SME INVEST ROMANIA Program and to the State Aid Scheme for supporting the activity of SMEs in the context of the economic crisis generated by the COVID-19 pandemic

Amendments to support measures settled from European Funds during the state of emergency

Mazars Tax Alert_RO_EN_04.2021_6

News regarding contaminated sites

Mazars Tax Alert_RO_EN_04.2021_5

News regarding marking of single-use plastic products

News in the field of treatment, recovering and recycling for WEEE

Mazars Tax Alert_RO_EN_04.2021_4

News regarding the budget of the Environment Fund Administration

Mazars Tax Alert_RO_EN_04.2021_3

Amendments regarding prevention and combating money laundering and financing of terrorism

Amendments to the VAT accounting scheme 

Mazars Tax Alert_RO_EN_04.2021_2

Amendments to Procedure for implementing the measure "Grants for working capital granted to SMEs"

Mazars Tax Alert_RO_EN_04.2021_1

March

Extension of tax measures and connection of electronic cash registers

Mazars Tax Alert_RO_EN_31.03.2021

ANOFM: The procedure for annulment of ancillary obligations

Mazars Tax Alert_RO_EN_23.03.2021

Reporting obligations for multinational groups that submit the Country-by-Country report in non-EU countries

Mazars Tax Alert_RO_EN_17.03.2021

Amendments to the Fiscal Code and to the Accounting Law

Mazars Tax & Accounting Alert_RO_EN_08.03.2021_1 

VAT Registration Procedure

Mazars Tax Alert_RO_EN_08.03.2021_2

The minimum aid scheme provided for "ELECTRIC UP" Program & Amendments to the Financing Guide Program for the installation of photovoltaic panel systems for electricity generation

Mazars Tax Alert_RO_EN_08.03.2021_3

January

Remarks regarding the Environmental Fund obligations

Mazars Tax Alert_RO_EN_27.01.2021

Guidelines for reporting of cross-border arrangements (DAC6)

Mazars Tax Alert_RO_EN_25.01.2021_1

Amendments to statements 100 and 710

Mazars Tax Alert_RO_EN_25.01.2021_2

Unique income statement & Procedure for redirecting 3.5% of the annual income tax

Mazars Tax Alert_RO_EN_19.01.2021

Amendments brought to the Fiscal Code and the Fiscal Procedure Code 

Mazars Tax Alert_RO_EN_18.01.2021

Amendments brought to the submission way of the statements regarding the Environmental Fund obligations

Mazars Tax Alert_RO_EN_15.01.2021

OECD Guidance on the transfer pricing implications of the COVID-19 pandemic

Mazars Tax Alert_RO_EN_13.01.2021

2020

December

Procedure to implement the "Investments grants for SMEs” measure 

Mazars Tax Alert_RO_EN_16.12.2020 (.pdf - 160 kB)

News brought to the „Rabla Program for household appliances” 

Mazars Tax Alert_RO_EN_16.12.2020_2 (.pdf - 159 kB)

Payment rescheduling procedure and amendments to the Fiscal Code

Mazars Tax Alert_RO_EN_04.12.2020_2 (.pdf - 222 kB)

Amendments to “RABLA” program for used electrical and electronic equipment 

Mazars Tax Alert_RO_EN_04.12.2020 (.pdf - 203 kB)

November

Amendments regarding the obligations of the economic operators in carrying out imports of non-animal food products, inorganic and organic chemicals.

Mazars Tax Alert_RO_EN_20.11.2020_1 (.pdf - 206 kB)

Extended application of the 5% VAT reduced rate

Mazars Tax Alert_RO_EN_20.11.2020_2 (.pdf - 190 kB)

News regarding the rescheduling of payment for tax obligations due to the state budget and other tax measures

Mazars Tax Alert_RO_EN_16.11.2020_1 (.pdf - 235 kB)

Amendments to the Emergency Ordinance no. 10/2017 for stimulating new small and medium enterprises

Mazars Tax Alert_RO_EN_16.11.2020_2 (.pdf - 212 kB)

Amendments regarding consumer protection, companies law and fiscal code

Mazars Tax Alert_RO_EN_16.11.2020_3 (.pdf - 211 kB)

Amendments to the Fiscal Code

Mazars Tax Alert_RO_EN_16.11.2020_4 (.pdf - 209 kB)

Amendments to the Methodological Norms of the Fiscal Code

Mazars Tax Alert_RO_EN_10-11-2020_1 (.pdf - 224 kB)

Press release regarding waste traceability information system (SIATD)

Mazars Tax Alert_RO_EN_10-11-2020_2 (.pdf - 200 kB)

Impact of COVID-19 on Transfer Pricing

Mazars Tax Alert_RO_EN_02-11-2020 (.pdf - 220 kB)

October

Clarifications on the statute of limitation for corporate income tax liabilities 

Mazars Tax Alert_RO_EN_07-10-2020 (.pdf - 292 kB)

September

News regarding the management of potentially contaminated and contaminated sites

Mazars Tax Alert_RO_EN_25-09-2020 (.pdf - 311 kB)

News regarding the financing of small and medium-sized enterprises and of the HORECA industry through the "Electric Up" financing program

Mazars Tax Alert_RO_EN_15-09-2020 (.pdf - 314 kB)

Tax discounts to encourage the increase of the equity position/ Provisions regarding the discount for advance payment according to Emergency Ordinance no. 33/2020

Mazars Tax Alert_RO_EN_11-09-2020 (.pdf - 339 kB)

News regarding the issuance of the attestation certificate related to the Environment Fund obligations 

Mazars Tax Alert_RO_EN_04-09-2020_3 (.pdf - 305 kB)

Amendments brought to the procedure for authorization, annual approval and cancellation of the operation right for the organizations that implement the extended producer responsibility (OIEPR)

Mazars Tax Alert_RO_EN_04-09-2020_2 (.pdf - 316 kB)

New facilities implemented by the National Agency of Fiscal Administration (NAFA) 

August

Mazars Tax Alert_RO_EN_26-08-2020 (.pdf - 302 kB)

Amendments to the informative statement 394

Mazars Tax Alert_RO_EN_25-08-2020_3 (.pdf - 299 kB)

New provisions regarding the auction procedure for certificates of greenhouse gas emissions 

Mazars Tax Alert_RO_EN_25-08-2020_2 (.pdf - 323 kB)

Amendments brought to the legislation regarding the management of non-hazardous compostable waste

Mazars Tax Alert_RO_EN_25-08-2020_1 (.pdf - 315 kB)

New provisions for the budgetary obligations administrated by N.R.A.C.U

Mazars Tax Alert_RO_EN_24-08-2020 (.pdf - 304 kB)

Amendments regarding the way of submitting statements on obligations to the environment fund

Mazars Tax Alert_RO_EN_13-08-2020 (.pdf - 305 kB)

Amendments to the fiscal code and to the law no. 170/2016 on the specific tax

Mazars Tax Alert_RO_EN_04-08-2020 (.pdf - 300 kB)

The procedure for cancelling of ancillary obligations

Mazars Tax Alert_RO_EN_03-08-2020 (.pdf - 300 kB)

July

Amendments to Order no. 103/2016 regarding the application of certain VAT exemptions

Mazars Tax Alert_RO_EN_28-07-2020 (.pdf - 330 kB)

Amendments regarding the fiscal code and the law regarding the reduction of food waste

Mazars Tax Alert_RO_EN_20-07-2020 (.pdf - 314 kB)

Amendments for the implementation of tax incentives

Mazars Tax Alert_RO_EN_10-07-2020 (.pdf - 308 kB)

Amendments to the provisions regarding the prevention and combating money laundering and financing of terrorism

Mazars Tax Alert_RO_EN_09-07-2020 (2) (.pdf - 308 kB)

Amendments to company law

Mazars Tax Alert_RO_EN_09-07-2020 (1) (.pdf - 308 kB)

Postponement of the deadlines for reporting cross-border arrangements ("DAC 6")

Mazars COVID-19 Alert_RO_EN_03.07.2020 (.pdf - 324 kB)

May

DAC6 Form

Mazars Tax Alert_RO_EN_19-05-2020 (.pdf - 276 kB)

Deferment of reporting deadlines under Mandatory Disclosure Rules and of entry into force of the VAT e-commerce package

Mazars COVID-19_Alert_RO_EN_12-05-2020 (.pdf - 275 kB)

April

Amendments to form 100 and form 710

Mazars COVID-19 Alert_RO_EN_27-04-2020 (.pdf - 273.03 kB)

New amendments to the Law regarding trading with food

Mazars COVID-19 Alert_RO_EN_14-04-2020 (.pdf - 306.57 kB)

New types of fiscal debts which can be paid in the online system

Mazars COVID-19 Alert_RO_EN_14-04-2020(2) (.pdf - 275.67 kB)

Criteria for establishing the beneficiaries for utilities/rental payment deferral

Mazars COVID-19 Alert_RO_EN_14-04-2020(3) (.pdf - 285.45 kB)

The use of documents in electronic form at the level of public authorities and institutions

Mazars COVID-19 Alert_RO_EN_ 10-04-2020 (.pdf - 678.82 kB)

New regulations regarding paid days off and for granting and recovery of free days for religious legal holidays

Mazars COVID-19 Alert_RO_EN_ 09-04-2020 (.pdf - 309.44 kB)

Discount for corporate income tax and income tax payments performed by companies/import VAT deferment

Mazars COVID-19 Alert_RO_EN_ 02-04-2020 (.pdf - 736.04 kB)

March

Amendments to Form 390 and Form 120

08_Mazars Tax Alert_RO_EN_ 19-03-2020 (.pdf - 292.82 kB)

New regulations regarding paid days off

01_Mazars Payroll and HR Alert_RO_EN_17.03.2020 (.pdf - 427.72 kB)

February

Amendments to the fiscal code: hybrid mismatches regulation, VAT (quick fixes), personal income tax and social security contributions

06_Mazars Tax Alert_RO_EN_ 17-02-2020 (.pdf - 296.62 kB)

Reporting of cross-border arrangements ("DAC6")

05_Mazars Tax Alert_RO_EN_ 10-02-2020 (.pdf - 294.51 kB)

Draft order of the amendment of the Declaration 394

04_Mazars Tax Alert_RO_EN_ 06-02-2020 (.pdf - 306.57 kB)

January

New tax provisions starting with 2020

02_Mazars Tax Alert_RO_EN_ 13-01-2020 (.pdf - 298.70 kB)

Fiscal provisions applicable from 2020

01_Mazars Tax Alert_RO_EN_ 09-01-2020 (.pdf - 720.03 kB)