The calculus template for the salary tax at the main job is modified
The calculus is executed through applying a 16% ratio to the calculation basis determined as the difference between the net income derived from salaries calculated through the deduction from the gross income of the mandatory social contributions due to each month, legally owed in Romania or according to international instruments Romania adhered to,
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The partial hours employment contracts: the calculation basis for the pensions and health contributions (employers) increased starting August 1st, 2017
The Cabinet Ordnance no. 4/2017 for the changing and the addition of the Law no. 227/2015 regarding the Fiscal Code changes the way of determining the calculation basis for pension contributions, respectively the calculation basis for the contribution for health social insurance owed by the employer for the incomes derived from salaries or assimilated
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The subscription-based medical services: nontaxable under the limit of 400 euro/year/employee (since the incomes of July 2017)
According to the Law 177/18.07.2017, in the understanding of the income tax, the insurance health voluntary premiums, and the medical services provided as subscription-based services, according to the Law no. 95/2006, republished, with the subsequent changes and additions, paid by the employer for the company’s employees, so that at year
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The Overdue Debts Older Than 30 Days: New Regulations
The Emergency Ordnance no. 77/1999 regarding measures for the prevention of the payment incapacity changed through the Cabinet Order 22/2016, published in the Official Monitory no. 658 of 29.08.2016, was again modified by the Law 155 of 03.07.2017. In consequence, starting with July 6th, 2017: The legal persons with a shared capital completely / in
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July 1st, 2017: Changes of the Conditions for the Taxation of the Programmers
The reverting to the ceiling for the incomes derived from the software creation activity, this time of 10.000 euro for each employee benefitting of the exemption from the payment of the incomes derived from salaries for the software creation activity – applicable starting with the incomes due to the month of July 2017. The Official
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Measures applicable to the tax-payers re-registering for VAT purposes after the registration was cancelled by the tax authority
After the reactivation, the tax-payers: Will be able to invoice with VAT to the customers all the sells made during the time they did not have a VAT code, thus retrieving the collected tax; For the acquisitions due to the sells made during the time when the tax-payers had the VAT code cancelled, they will
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Special VAT regimen for farmers
It was introduced as option the special VAT regimen for farmers, individuals, individual enterprises or family enterprises that conduct farming activities/services.
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The exemption of the profit tax for the tax-payers conducting activities of innovation and R&D only
For the stimulation of the activities of innovation and research, it was introduced the exemption from the profit tax of the tax-payers that conduct exclusively the activities of innovation and R&D, defined according to O.G. 57/2002 regarding the scientific research and technological development, with the subsequent changes and additions, and connected activities in the first
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The change of the value levels for the Intra-stat statement
The National Institute for Statistics established that for the year 2017 a level of the value ceilings for the Intra-stat statement of 900.000 lei, both for intra-community deliveries, and for intra-community acquisitions.
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Statement 088 cancelled
The statement of registering for VAT purposes (form 088) was cancelled starting with February 1st, 2017. Starting February 1st the statement 088 ‐ Statement on own responsibility for the assessment of the intention and of the capacity of conducting economic operations generating actions in the VAT field – is cancelled. Until 1st of February a
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