Companies that have not made by the end of 2022 the confirmation of the information of the Central Registry of Beneficial Owner (RCBE), will have to do so until July 15, 2023, with the submission of the IES. If in the course of 2023 any correction or alteration of RCBE data was made, then this […]
RCBE: Obligation of Annual Confirmation of Information Read More »
On May 22, 2023, Order No. 148/2023.XXIII of the Secretary of State for Tax Affairs (SEAF) was published, which determines a punctual adjustment of the 2023 tax calendar, without any additions or penalties, namely that the obligations to submit the periodic IRC income statement – Model 22, of the 2022 tax period and the respective
Extension of the deadline for delivery of the IRC Model 22 for the financial year 2022 Read More »
Provisional suspension of certain obligations Law no. 13/2023, of 3 April, amends the Labour Code and related legislation, within the scope of the decent work agenda, and has introduced several changes in several pieces of legislation. With regard to the Compensation Funds, although it does not make any changes to the respective legal regimes, their
Work Compensation Funds Read More »
In response to the extraordinary increase in food prices, an exceptional and temporary measure comes into force today providing for the transitional application of a Value Added Tax (VAT) exemption with the right to deduct (zero rate) to food products from the healthy essential food basket. It means that on purchases made of these goods
Zero VAT on the essential food basket Read More »
In the final stretch of the year, some measures were established to make a number of declarative, payment and billing obligations for 2023. Deferral of VAT payment in 2023 A permanent deferral system for the delivery of vat amounts has been established, which enters into force on 1 January 2023. Taxpayers may, without the need
Flexibilization and postponement of various obligations Read More »
