I Government DECISION no. 1.577/2022 for the amendment of the Methodological Norms for the application of Law on paternity leave no. 210/1999, approved by Government Decision no. 244/2000
Published in Official Gazette no. 6/04.01.2023
It updates the methodological rules of application with the new changes brought in August 2022 by the Law on paternity leave.
Starting from January 4, 2023, the duration of paternity leave is extended from 5 to 10 working days, and in the case of fathers who obtained a certificate of completion of the childcare course, it is increased by another 5 days, for each child.
Childcare courses can be held during the mother’s pregnancy or after the birth of the child in the father’s family doctor’s office or in health facilities or other specialized facilities that organize such courses.
II LAW no. 9/2023 for the amendment and completion of the Government’s Emergency Ordinance no. 41/2016 regarding the establishment of simplification measures at the level of the central public administration and for the modification and completion of some normative acts
Published in Official Gazette no. 14/05.01.2023
Simplifies the procedure for submitting requests for the provision of public services. Starting from July 4, 2023, public authorities and institutions will no longer be able to request from individuals or legal entities, files, as well as any other article or object of office or stationery in order to resolve requests for the provision of a public service.
Also, the authorities and public institutions that will request copies, in physical format (on paper), of some documents, will have to ensure their photocopying free of charge and will have to make available to those interested the models of the forms or requests related to all services public information provided, both in physical and electronic format (on its own website).
III ORDER no. 4.291/2022 of the Ministry of Finance for the regulation of some accounting aspects
Published in the Official Gazette no. 18/06.01.2023
Amends and supplements the accounting regulations regarding individual annual financial statements and consolidated annual financial statements.
The main changes refer to:
+ interruption of the capitalization of debt costs;
+ the accounting nature of the amounts received in advance from clients;
+ distribution of interim dividends.
IV ORDER No 4.268/2022 of the Ministry of Finance on the main issues related to the preparation and submission of annual financial statements and annual accounting reports of economic operators to the territorial units of the Ministry of Finance, as well as to regulate certain accounting issues
Published in the Official Gazette No 22/09.01.2023
Were published the main issues related to the preparation and submission of annual financial statements and annual accounting reports for 2022.
The submission deadline for companies, national companies/companies, autonomous companies, national research and development institutes is 31 May 2023, i.e. within 150 days of the end of the financial year, and for public institutions, associations and other legal entities with or without a proprietary purpose is 2 May 2023, i.e. within 120 days of the end of the financial year.
Entities that have not carried out an activity from their establishment until the end of the reporting year do not have to prepare annual financial statements. They submit to the territorial units of the Ministry of Finance a declaration of inactivity by 2 March 2023 (declaration on the responsibility of the person who has the obligation to manage the entity), in electronic form.
V LAW no. 36/2023 to amend the Accounting Law no. 82/1991, as well as the Ordinance of Government emergency no. 28/1999 regarding the obligation of economic operators to use electronic fiscal marking machines
Published in Official Gazette no. 36/12.01.2023
Mandatory accounting registers and supporting documents that are the basis of records in financial accounting are kept in the archive for 5 years calculated from July 1 of the year following the end of the financial year in which they were drawn up, including for salary statements, in instead of 10 years as was previously provided.
Also, the electronic archive will be kept for 5 years, calculated from July 1 of the year following the end of the financial year in which they were compiled.
In the case of economic operators who use cash registers, the fiscal memory must obligatorily allow the progressive accumulation of data, without them being able to be modified or deleted, as well as their preservation for a period of 5 years.
Economic operators are obliged to keep the fiscal records for a period of 5 years calculated from July 1 of the year following the end of the financial year in which they were drawn up, and in the following situations:
+ when filling out the fiscal memory,
+ when it must be replaced as a result of failure,
+ when it can no longer be used by users for various reasons,
+ in case they cease their activity.
VI LAW no. 34/2023 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code
Published in Official Gazette no. 36/12.01.2023
Starting from February 2023, the value of the subscriptions for the use of sports facilities in order to practice sports and physical education for maintenance, prophylactic or therapeutic purposes offered by suppliers whose activities are classified under CAEN codes 9311, 9312 or 9313, as well as the value of the subscriptions, offered by the same provider acting in its own name or as an intermediary, which includes both medical services and the right to use the sports facilities, in order to practice sports and physical education for maintenance, prophylactic or therapeutic purposes, borne by the employer for the employees own, are non-taxable and do not enter into the basis for calculating social contributions, within the limit of the equivalent in RON of 400 euros per year for each person.
Also, in the case of natural persons who obtain income from independent activities, the value of sports subscriptions for maintenance, prevention or therapy will be considered a limited deductible expense.
VII DECISION no. 701/2023 of the Body of Expert and Licensed Accountants of Romania for the approval of the Sectoral Norms regarding the application of Law no. 129/2019 for the prevention and combating of money laundering and the financing of terrorism, as well as for the modification and completion of some normative acts, in the field of services provided by professional accountants, members of the Body of Expert and Licensed Accountants of Romania
Published in Official Gazette no. 56/20.01.2023
It establishes the sectoral norms that must be respected, in the context of the services offered, from the perspective of preventing money laundering by accounting experts, licensed accountants who work individually, accounting expertise companies and accounting companies with Romanian, foreign or mixed capital.
Effective January 20, 2023.
VIII ORDER no. 2.509/5.672/C/2022 of the National Fiscal Administration Agency and the Ministry Justice for the approval of the model and content of the “Fiscal Registration Application” form and the instructions for completing the “Fiscal Registration Application” form
Published in the Official Gazette no. 58/20.01.2023
Approve the tax registration request model, for individuals and legal entities, this form being valid from the date of publication.
The order also approves the instructions for completing the tax registration application.
To request the unique registration code, the new form will be attached to the application for registration in the Trade Register.
IX ORDER no. 626/2023 of the Ministry of Finance regarding the used consumer price index for the update of advance payments in the annual profit tax account
Published in the Official Gazette no. 62/25.01.2023
Establishes the consumer price index used to update the advance payments in the annual profit tax account to the value of 109.6% for the year 2023, from the value of 106.5%, valid for the year 2022.