Finance & Economics

Accounting reporting system for economic operators at 30 June 2023, published in the Official Journal

Accounting reporting system for economic operators at 30 June 2023, published in the Official Journal

Finance & Economics

Marcel Vulpoi

MF Order no. 2195/2023 for the approval of the Accounting Reporting System of economic operators on June 30th, 2023, was published in the Official Gazette, Part I no. 677 of July 24th, 2023. The order approves the accounting reporting system of economic operators on June 30th, 2023, contained in the ...

Nr. 29-30, 26 iul. - 8 aug. 2023


Law No. 233/2023: Extension of the obligation to present the ITU code in the transport of goods with high fiscal risk

Law No. 233/2023: Extension of the obligation to present the ITU code in the transport of goods with high fiscal risk

Finance & Economics

Marcel Vulpoi

Law no. 233/2023 for the approval of Government Emergency Ordinance no. 132/2022 regarding the modification and completion of some normative acts, published in the Official Gazette, Part I no. 668 of July 20th, 2023, entered into force on 23 July. The law approves Government Emergency ...

Nr. 29-30, 26 iul. - 8 aug. 2023


Social economy - philosophy or reality?

Social economy - philosophy or reality?

Finance & Economics

Elena Cristina Dorneanu

Social economy is a solution to the multiple problems faced by contemporary society: poverty, social exclusion, marginalization, etc. As a result, it is now recognized as an area of great relevance and necessity. Starting from rescuing people in need, the social economy can lead to creating a context of economic well-being, both personal and community. Entrepreneurs are those who can join central and local authorities in their efforts to solve social problems in the community. As a result, social enterprises represent a new type of initiative, with the role of solving a social problem using business tools: the production and sale of products and services.

Nr. 29-30, 26 iul. - 8 aug. 2023


Amended Fiscal Code: Reduced VAT for renewable energy sources

Amended Fiscal Code: Reduced VAT for renewable energy sources

Finance & Economics

Marcel Vulpoi

Law 216/2023 amending and supplementing Law 227/2015 on the Fiscal Code, published in the Official Gazette, Part I no. 633 of July 11th, 2023, entered into force on July 14th, 2023. The main changes/completions to the Fiscal Code: 1. Regarding the reduced VAT rate (5%) for the delivery of firewood to ...

Nr. 27-28, 12-25 iul. 2023


Combating excessive increases in agricultural and food prices: provisions of Emergency Ordinance No 67/2023

Combating excessive increases in agricultural and food prices: provisions of Emergency Ordinance No 67/2023

Finance & Economics

Marcel Vulpoi

Emergency ordinance no. 67/2023 regarding the establishment of a temporary measure to combat excessive price increases for some agricultural and food products was Published in the Official Gazette, Part I no. 602 of June 30th, 2023 and it will take effect on July 30th, 2023. The reasons for the emergence ...

Nr. 27-28, 12-25 iul. 2023


Order No. 1.730/2023 for the regulation of some accounting aspects. Main provisions

Order No. 1.730/2023 for the regulation of some accounting aspects. Main provisions

Finance & Economics

Marcel Vulpoi

As reported by CECCAR Business Magazine, the Order of the Minister of Finance No. 1.730/2023 for the regulation of some accounting aspects was recently formalized. We present below the provisions of the normative act. I. Amendments to the Accounting Regulations regarding the individual annual financial ...

Nr. 24, 21-27 iun. 2023


New provisions on the Classification of Occupations in Romania

New provisions on the Classification of Occupations in Romania

Finance & Economics

Marcel Vulpoi

The Order no. 892/291/2023 of Minister of Labour and Social Solidarity and the President of the National Institute of Statistics regarding the modification and completion of the Classification of occupations in Romania - occupation level (six characters), approved by Order of the Minister ...

Nr. 24, 21-27 iun. 2023


New provisions regarding the inclusion in the activity of creating computer programs

New provisions regarding the inclusion in the activity of creating computer programs

Finance & Economics

Marcel Vulpoi

The following are the provisions of Order no. 20,463/3,964/967/1,415/2023 regarding the inclusion in the activity of creating computer programs, recently published in the Official Gazette (no. 370 of May 2nd, 2023). It should be noted that natural persons benefit from income tax exemption, according ...

Nr. 18, 10-16 mai 2023



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