What has changed for companies and PFAs from 1 January 2023?

During 2022, numerous legislative changes were published with effect from January 2023. We invite you to discover them.

Each year we have a series of tax ceilings updated according to the euro / lei exchange rate for that year.

According to a draft decision recently launched by the Council of the European Union, from 1 January 2024, the electronic invoicing system will not be introduced in stages, but in general.

According to a draft law, micro-enterprises that have consultancy/management activity will no longer be required to switch to profit tax of 16% if they exceed the established ceiling.

Starting with January 2023, an alternative to meal vouchers appears: Companies can directly provide the mass of employees and will be exempt from salary taxes.

Law no. 125/2022 on the conduct of economic activities by authorized natural persons, individual enterprises and family enterprises was published in the Official Gazette.

From January 2023, the status of micro-enterprises will see some significant changes.

There has been a lot of discussion in the last days about the proposals for amending the fiscal Code, their final form being present in the Government Ordinance 16/2022.

Starting August, new tax increases will be introduced in the case of gambling winnings, and also this time it is proposed to increase the level of the total excise duty for cigarettes and alcoholic beverages.

It is proposed to introduce as a monthly basis for calculating the social security contribution and the health social security contribution of the minimum gross salary per country guaranteed in payment, starting with January 2023.

In these days, the Ministry of Finance will publish the draft amendment of the fiscal Code, which provides for changes that will come into force starting with 01.01.2023.

Law no. 139/2022 establishes the obligation to practice RO e-Invoice system in relation to B2G, starting with 01.07.2022.