E-invoice – mandatory electronic invoicing system
The “E-invoice – mandatory electronic invoicing system” project was launched with the aim of making tax collection more efficient.READ MORE
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.Read article
Law no. 125/2022 for the completion of Government Emergency Ordinance no. 44/2008 on the conduct of economic activities by authorized natural persons, individual enterprises and family enterprises was published in the Official Gazette.
(1) the period during which an authorized natural person carries out economic activities pursuant to this emergency ordinance constitutes specialized seniority with the fulfillment of the following conditions:
(2) seniority in work and, where appropriate, seniority in specialty is considered the period during which PFA carried out economic activity and paid contributions, taxes and legal duties, not taking into account the period during which PFA did not have income generating activity or had activity suspended.
This normative act concerns the period in which economic activity was carried out and legal contributions, taxes and taxes were paid.
As regards seniority in employment, according to Article 16 paragraph (5) of Law no. 53/2003 on the Labor Code, “work performed under an individual employment contract constitutes seniority in employment”. Until this law, PFAs who paid CAS were entitled to receive pension after reaching the retirement age, but the activity was not recognized as seniority in work or as seniority in specialized studies.