News

Importance of DAC 6 Directive in the field of taxation Webinar

Mirus continues the series of events together with UBB FSEGA through the “Importance of DAC 6 Directive in the field of taxation” webinar. Ionuț Zeche and Raluca Țuțu, Partners within Mirus, together with Ramona Mara, Coordinator of the Master of Taxation, presented to the 65 students and graduates participating in the seminar the main challenges […]

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Approval of the 2021 quota for newly admitted foreign employees to the labour market

The Government Decision no. 1133/30.12.2020 sets out a total number of 25,000 work permits that can be issued in 2021 to foreign citizens belonging to other states than the EU or the EEA or the Swiss Confederation, or to foreign citizens whose free access to the labor market is established through treaties and agreements concluded […]

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BREXIT immigration implications in Romania

Almost four years after the referendum regarding United Kingdom’s exit from the European Union, the withdrawal process was completed on 31st of January 2020. As a result, the Agreement on the Withdrawal ratified by both parties came into force on 1st of February 2020. The Agreement of the withdrawal provides for a transition period until […]

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Consignment and Call-off Stock

Where businesses keep stock locally to meet customer needs quickly, this may be classed as call-off or consignment stock. The VAT treatment of these differ and simplifications may be available. A common business practice for companies who provide regular supplies to customers is to keep inventory in a warehouse that either belongs to the customer […]

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NAFA fiscal risk analysis: Behaviors that generate the initiation of a fiscal control and the request of the transfer pricing file

Since the beginning of 2019, the National Commission for Strategy and Forecast (CNSP) and ANAF have initiated a collaboration to identify taxpayers with high tax risk, in order to streamline checks and reduce tax evasion. This collaboration directly resulted in the establishment of a risk analysis department within ANAF, at the level of which statisticians […]

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C-430/19. Exercise of the right to deduct in the case of value added tax (VAT)

On 4th June, the Court of Justice of the European Union issued decision C-430/19, having an impact on the area of practice of tax inspections. Basically, in this way it was established that it is excessive on the part of the Tax Office to request other supporting documents besides the invoice, in order to benefit […]

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Measures to support employees and employers starting with June 1, 2020

Emergency Ordinance no. 92/2020 for the establishment of active support measures for employees and employers in the context of the epidemiological situation determined by the spread of the SARS-CoV-2 coronavirus, as well as for the modification of some normative acts (Official Gazette no. 459 / 29.05.2020) – The main provisions provided by this normative act: […]

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Legislative changes from April 21st

During April 21st, 2020, the following normative acts were published: Order no. 935/2020 on the modification and completion of the Order of the President of the National Agency for Fiscal Administration no. 587/2016 for the approval of the model and the content of the forms used for the declaration of taxes and taxes with a […]

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Emergency Ordinance no. 48/2020

In the Official Gazette no. 319 the Emergency Ordinance no. 48/2020 regarding some financial-fiscal measures has been published. The provisions of this normative act apply from April 16, 2020. The main legislative changes refer to: VAT refund with subsequent verification The VAT requested for reimbursement through the negative VAT statement with reimbursement option, submitted within […]

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Emergency Ordinance no. 33/2020

In the Official Gazette no. 260 of March 30, 2020, the Emergency Ordinance no. 33/2020 regarding some fiscal measures and the modification of some normative acts, has been published, the act thus coming to the support of the taxpayers by offering two fiscal discounts, respectively reductions of taxes, as assuring the reverse taxation of the […]

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Emergency Ordinance no. 32/2020 – simplifications in granting technical unemployment

The Emergency Ordinance no. 32/2020 has modified and simplified the technical unemployment procedure initially provided in the Emergency Ordinance no. 30/2020. Thus, all the employees (not just 75% of them) can benefit from the technical unemployment allowance to all the employers who temporarily reduce or interrupt the activity totally or partially as a result of […]

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Modification of the activity of Public Relations of the General Inspectorate for Immigration

During the emergency state decreed by the Romanian Government: the activities of receiving all the requests made by the foreign and European citizens based on GEO 194/2002 regarding the regime of foreigners in Romania and the GEO 102/2005 regarding the free movement in the territory of Romania of the citizens of the EU / EEA […]

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Technical unemployment during the establishment of the emergency situation

Who can benefit: – the employees to whom the temporary contract was suspended, on the initiative of the employer, according to art. 52 paragraph (1) lit. c) of Law no. 53/2003 – Labor Code, during the state of emergency established by Decree no. 195/2020 and as a result of the effects produced by the SARS-CoV-2 […]

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Measures to prevent the spread of COVID-19

Ordering no. 2/2020 MILITARY regarding measures to prevent the spread of COVID-19 (Official Gazette no. 232 / 21.03.2020) The following measures shall enter into force starting March 22, 2020, at 22.00: – The activity in the dental medicine offices is temporarily suspended. By exception, emergency dental interventions are allowed. – Temporarily suspend the retail activities […]

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Facilities granted by the state during the state of emergency

Emergency Ordinance no. 30/2020 for the modification and completion of some normative acts, as well as for establishing measures in the field of social protection in the context of the epidemiological situation determined by the spread of the SARS-CoV-2 coronavirus (Official Gazette no. 231 / 21.03.2020) Free days paid for parents – Parents of children […]

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Economic and fiscal-budgeting measures during the state of national emergency

Emergency Ordinance no. 29/2020 regarding some economic and fiscal-budgetary measures (Official Gazette no. 230 / 21.03.2020) The normative act enters into force starting March 21, 2020 and provides the following measures: Support measures for small and medium-sized enterprises – The granting of state guarantees in favor of each beneficiary participating in the program for one […]

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Modifications regarding the work program with the public for foreign citizens

In the context of measures to prevent and limit the spread of infection with COVID-19, the General Inspectorate for Immigration (GII) establishes new measures for foreign citizens, which will be applied during the establishment of the national emergency state, as follows: Starting with 20.03.2020, the activity of receiving requests for the issuing of travel documents, […]

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Schengen Visa rules set to change as of February 2020

The Schengen visa is one of the most famous visas in the world, granting to its holder the possibility of traveling to 26 European countries, 22 of them part of the European Union. The number of Schengen visa applicants has been steadily increasing every year. Currently, travelers from 104 countries and entities need to obtain […]

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2020 quota for newly admitted foreign employees to the labour market

The Government Decision no. 968/20.12.2019 sets out a total number of 30,000 work permits that can be issued in 2020 to foreign citizens belonging to other states than the EU or the EEA or the Swiss Confederation, or to foreign citizens whose free access to the labor market is established through treaties and agreements concluded […]

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Guidance for UK nationals working and residing in Romania

The Romanian government announcement in response to Brexit involves the following: In view of the invocation on 29.03.2017 by UK of art. 50 of the Treaty on EU, which led to the initiation of its withdrawal from the EU, hereinafter referred to as Brexit, In the context that the withdrawal agreement negotiated between the EU […]

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