https://taxolia.ro/en/ Guides and articles on Romanian tax obligations, written by licensed tax consultants and chartered accountants. en Mon, 28 Sep 2026 15:47:53 GMT https://taxolia.ro/icon-512.pnghttps://taxolia.ro/en/ https://taxolia.ro/en/articles/vat-assessed-ex-officio-romania/ https://taxolia.ro/en/articles/vat-assessed-ex-officio-romania/ Mon, 28 Sep 2026 00:00:00 GMT Miss a Romanian VAT return and ANAF takes output VAT, halves input VAT and issues a decision. Worked example, the 15/45/60-day deadlines, foreign companies. Silvia https://taxolia.ro/en/articles/saf-t-non-resident-companies/ https://taxolia.ro/en/articles/saf-t-non-resident-companies/ Wed, 23 Sep 2026 00:00:00 GMT Foreign companies with a Romanian VAT number file the D406 since 1 January 2025, in a reduced form: contents, deadlines, grace period, fines, how to build it. Silvia https://taxolia.ro/en/articles/e-factura-non-resident-companies/ https://taxolia.ro/en/articles/e-factura-non-resident-companies/ Sat, 19 Sep 2026 00:00:00 GMT A foreign company with a Romanian VAT number reports its B2B invoices in RO e-Factura within 5 working days. Scope, exceptions and what changed in 2026. Silvia https://taxolia.ro/en/articles/how-to-change-accountant-romania/ https://taxolia.ro/en/articles/how-to-change-accountant-romania/ Wed, 16 Sep 2026 00:00:00 GMT The order the steps must follow when you change accountant in Romania: what to request, what is verified at handover and how SPV access moves without a gap. Silvia https://taxolia.ro/en/articles/rd-tax-credit-romania/ https://taxolia.ro/en/articles/rd-tax-credit-romania/ Wed, 16 Sep 2026 00:00:00 GMT Romania introduced a 10% R&D tax credit from 2026 through GEO 8/2026: how it is set against corporate tax, when the excess is refunded, and what to document. Silvia https://taxolia.ro/en/articles/uit-code-e-transport/ https://taxolia.ro/en/articles/uit-code-e-transport/ Wed, 16 Sep 2026 00:00:00 GMT The UIT code is required before high-risk or international transports start in Romania: thresholds, how to get one, how long it lasts and the fines. Silvia https://taxolia.ro/en/guides/dividend-tax-romania/ https://taxolia.ro/en/guides/dividend-tax-romania/ Fri, 11 Sep 2026 00:00:00 GMT Dividend tax in Romania: the 16% rate from 2026, interim and annual distributions, the health contribution for individuals, and non-resident shareholders. Silvia https://taxolia.ro/en/guides/ecommerce-vat-romania/ https://taxolia.ro/en/guides/ecommerce-vat-romania/ Fri, 11 Sep 2026 00:00:00 GMT E-commerce VAT in Romania: distance sales and the EUR 10,000 threshold, OSS and IOSS, marketplace rules, and why Romanian warehouse stock forces registration. Silvia https://taxolia.ro/en/guides/micro-company-vs-corporate-tax/ https://taxolia.ro/en/guides/micro-company-vs-corporate-tax/ Fri, 11 Sep 2026 00:00:00 GMT Romania micro company tax in 2026: the 1% rate up to EUR 100,000, the one-employee rule, when 16% corporate income tax costs less, and the dividend layer. Silvia https://taxolia.ro/en/guides/romanian-tax-calendar/ https://taxolia.ro/en/guides/romanian-tax-calendar/ Fri, 11 Sep 2026 00:00:00 GMT Romanian tax calendar for companies: what falls on the 25th, the last day of the month and the 15th, plus the annual deadlines and the postponement rule. Silvia https://taxolia.ro/en/guides/setting-up-srl-non-resident/ https://taxolia.ro/en/guides/setting-up-srl-non-resident/ Fri, 11 Sep 2026 00:00:00 GMT How to set up a company in Romania as a non-resident: the SRL file at ONRC, RON 500 capital, apostilled documents, bank account and tax registration. Silvia https://taxolia.ro/en/guides/vat-romania-foreign-companies/ https://taxolia.ro/en/guides/vat-romania-foreign-companies/ Fri, 11 Sep 2026 00:00:00 GMT VAT in Romania for foreign companies: when registration is compulsory, direct registration or fiscal representative, the filings that follow, rates 21% and 11%. Silvia https://taxolia.ro/en/articles/cryptocurrency-tax-romania/ https://taxolia.ro/en/articles/cryptocurrency-tax-romania/ Fri, 11 Sep 2026 00:00:00 GMT Cryptocurrency tax Romania: gains taxed at 16% from 2026, the small-transaction exemption, the single tax return, health contribution thresholds and records. Silvia https://taxolia.ro/en/articles/e-factura-2026-b2c/ https://taxolia.ro/en/articles/e-factura-2026-b2c/ Fri, 11 Sep 2026 00:00:00 GMT e-Factura B2C has been mandatory in Romania since 1 January 2025; from 2026 the transmission deadline is 5 working days. Who is caught and the fines. Silvia https://taxolia.ro/en/articles/romania-vat-rates-21-11/ https://taxolia.ro/en/articles/romania-vat-rates-21-11/ Fri, 11 Sep 2026 00:00:00 GMT Romania raised VAT to 21% standard and 11% reduced on 1 August 2025. Which supplies moved, how to treat advances, and why 19% is now wrong. Silvia https://taxolia.ro/en/articles/saf-t-small-taxpayers/ https://taxolia.ro/en/articles/saf-t-small-taxpayers/ Fri, 11 Sep 2026 00:00:00 GMT SAF-T has applied to small taxpayers and non-residents since 1 January 2025 and no grace period remains in 2026: deadlines, nil filings and first errors. Silvia