ANAF has published on its own portal a new list of webinars that will take place in January, where you can find a variety of topics from rent to self-employment, especially after the new restrictions were introduced in the Fiscal Code.

Individual topics include:

• Fiscal approach to income from the transfer of goods for use, applicable in 2023

• Establishment of fiscal residence of natural persons after arrival to/departure from Romania and fiscal registration of non-resident natural persons

• The tax regime applicable to income received by individuals from conducting independent activities is established on the basis of income rules – legislative amendments applicable from January 1, 2023

• The tax approach to income from independent activities, for which net income is determined in the real system – applies in 2023,

Topics of interest to legal entities will also be considered:

• Legislative news on income tax for micro-enterprises

• The fiscal regime applicable to income received by legal entities without property designation is established on the basis of OG no. 26/2000

The duration of the seminars is 2 hours.