Member Articles

Order no. 20233 of 07 May 2021 republishes the table of taxes and exemptions of municipal surtax applicable on the taxable income of IRC for the period 2020 with the amendments/corrections requested by the municipalities ...

Order no. 90033 of 13 May 2021 establishes that taxpayers with an address in the United Kingdom registered in the AT (tax authority) database until 2020.12.31 may appoint a tax representative till 30 June 2022, without a ...

Ordinance no. 102-A/2021 of 14/05 Ordinance no. 102-A/2021 of 14/05 was published, which regulates the new incentive to the normalization of business activity and the simplified support for micro enterprises to maintain ...

Normative Dispatch no. 12/2021, of 27 April 2021, further increases the allocation for the Treasury Support Line for Micro-enterprises in Tourism - COVID-19, by 20 million euros, in order to ensure the continuity of publ ...

Order No: 30234, of 23 April 2021, provides clarification on the deadlines for submitting the periodic VAT return and for the payment of the tax assessed. Under the monthly VAT scheme: the periodic declaration for Ap ...

Order No. 30233 provides clarifications on Law No. 47/2020 of 24 August, which repeals the special VAT scheme for taxable persons, not established in the Member State of consumption or not established in the EU, supplyin ...