On September 19, 2023, the Government published in decisional transparency a draft law on some fiscal and budgetary measures to ensure Romania’s long-term financial sustainability.

Because it is a relatively calm period, in awaiting of the political decision after intense debates on the possible changes to the Tax Code, potentially applicable starting fall 2023 and, respectively, beginning of 2024, it worth reminding about some important changes that will affect the taxpayers starting 2024, and for which companies need to take measures to be ready to apply them.

2022 is the first year for which the consolidation of the income tax is applied to tax groups in the field of corporate tax. What are the rules, advantages, and disadvantages and how do we fill in the statement 101 Tax Group, whose deadline is 25 June 2023?

Under what conditions can ANAF reclassify amounts granted by employers as per diems into taxable salary income?
Order 874/1429/2023 approving the procedure for the implementation of provisions of Article IV, paragraphs (1) and (2) of Law No. 72/2022 for the cancellation of certain tax obligations and the amendment of certain normative acts, approves the procedure for the tax reclassification of per diems as taxable salary income.