The legal entities, public or private, which have a minimum number of 50 employees and do not employ disabled people in a percentage of 4% of the total employees can choose for one of the following alternatives: – to pay to the state budget an amount representing the minimum gross national basic salary multiplied by the number of jobs for which they did should have employed people with disabilities; – to pay monthly to the state budget an amount representing the equivalent of at least 50% of the minimum gross national salary multiplied by the number of jobs for which they did not employ people with disabilities and dedicate the difference to purchase products or services realized by disabled persons employed in authorized protected units.
Tax Alert Tax amnesty Law no. 177/2026 – applying procedure ANAF Order No. 1512/2026 approved the procedure for applying the tax amnesty provided by the Law No. 177/2026. It applies to taxpayers… Read more
Tax Alert Suspension of QR Code Penalties on Fiscal Receipts and Abolition of the Fee on Non-EU Parcels The main amendments introduced by Government Emergency Ordinance No. 43/2026, published in the Romanian Official Gazette No. 915 on 30 October 2026,… Read more
Tax Alert Fiscal Alert – QR Code Requirement for Fiscal Receipts As of November 1, 2026, the issuance of fiscal receipts containing a QR code will become mandatory. At present, there is an… Read more