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Legal Advisory

New procedural rules on the transfer of shares in limited liability companies

29. October 2026

News

Min. Reading Time

New procedural rules on the transfer of shares in limited liability companies

Since December 2025, Law No. 239/2025 introduced new conditions regarding the enforceability against the tax authority of transfers of shares in limited liab...

Tax Advisory

26. October 2026

News

Min. Reading Time

VAT refunds procedure. Update

Please find below an update on the procedure for settling VAT returns showing negative amounts with a refund option, which we first presented in our Tax News...

Tax Advisory

New procedure for issuing advance tax rulings

12. October 2026

News

Min. Reading Time

New procedure for issuing advance tax rulings

Order of the Minister of Finance no. 1128/2026, published in Official Gazette no. 757 of 7 September 2026, approves a new procedure for issuing advance tax r...

Tax Advisory

12. October 2026

News

Min. Reading Time

New ex officio VAT assessment procedure

Order of the President of the ANAF no. 1022/2026, published in Official Gazette no. 745 of 3 September 2026, introduces a separate procedure for the ex offic...

Tax Advisory

12. October 2026

News

Min. Reading Time

Amendment to the VAT refunds procedure

Order of the President of the ANAF no. 1123/2026, published in Official Gazette no. 823 of 28 September 2026, amends and supplements Order of the President o...

Internal Audit

30. September 2026

News

Min. Reading Time

Internal audit, from mandatory tick-box exercise to an organisation’s strategic radar

Internal audit should no longer be viewed merely as a legal obligation, but also as a tool that enables organisations to identify at an early stage risks tha...

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