What should you know about income tax from rental and leasing assets for tourist purposes?
If there are people who rent rooms for tourist purposes, they should know the applicable taxation regimes, and, in the following, we would like to draw the attention towards certain aspects that could influence the [...]
How the taxation of income from intellectual property rights is made
Natural persons that obtain income from copyrights and rights connected to copyrights, intent patents, designs and models, trademarks and geographical indications, topographies for semiconducting products and other similar and are remunerated based on a copyright [...]
The taxation of the income obtained in Romania by non-residents: Legal and practical aspects
Non-resident people that obtain taxable income from Romania have the obligation to pay the tax for these income in Romania. Next, we will present the rules regarding the tax withholding for income obtained by non-residents [...]
Determining the annual net income: In the actual income system or based on the income standard?
At the moment of incorporation of a certified natural person, an individual undertaking or a family undertaking, you have to opt for taxation in the actual income system or based on the income standard, at [...]
The report for each country
We inform you that on the National Agency for Fiscal Administration website, the two forms provided by the Order of the President of the National Agency for Fiscal Administration no. 3049/2017 for the approval of [...]
Re-invoicing: Aspects to take into consideration in order to avoid mistakes
The re-invoicing operation can cause an inconvenience to companies regarding the VAT regime applicable to each specific case. Depending in the transaction flow, certain re-invoicings represent operations to which VAT is applied, and other are [...]