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Corrective Financial Statement

Bulgaria

Bulgaria: Last Shot for Corrective Financial Statement

DEADLINE 2nd of October 2023 Аccording to the joint order of the National Statistical Institute (NSI) and the National Revenue Agency (NRA) from January this year, a company can submit, after the statutory deadline, a one-time corrected data in its…

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Minimum Wage Increase

News-Romania

Romania: October Brings Minimum Wage Increase

The Romanian Government came up with a balanced decision affecting the minimum wage per industry with afflictions to a handful of industries and benefits to others. The minimum wage per industry, including private companies, will increase from Ron 3,000 to…

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Flexible Work System

News-Romania

Romania: Flexible Work System Underway

A four-day working week growing viral suggests advantages for the employees. It’s a new work system, through which they are entitled to choose to work extra hours within working days to benefit from a day off. The principal idea behind…

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Tax Expectations 2024

News-Romania

Romania: Tax Expectations 2024 or Egg-Dance to Survive

A legislative project applicable as of January 2024 challenges the tax system in Romania. Its aftershocks seem to be tangible for businesses and individuals. First and foremost, the project targets at micro SRLs (Limited Liability Companies) which have a profitability…

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Updates in Insurance Policy

Bulgaria

Bulgaria: Salient Updates in Insurance Policy

Latest changes that entered into force on 01.08.2023 in connection with the Law on the State Budget of the Republic of Bulgaria for 2023 and State Social Security Budget Law 2023 affect Insurance, Social Benefits and Social Security. Amendments in…

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Donated Food goes VAT-free

Bosnia and Herzegovina

Bosnia: Donated Food goes VAT-free

At the last session, the House of Peoples of the Parliamentary Assembly of Bosnia and Herzegovina unanimously adopted the Bill on Amendments to the Law on Value Added Tax. As an explanation to the law states a vast number of…

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Albania: Visa friendly policy

Albania

Albania: Visa-friendly Policy for Digital Nomads

IT-nomads represent the future and offer significant potential to Albania. These young individuals either working for foreign companies or as freelancers may see Albania as a beneficial place to develop their activity. From July 2023 foreigners employed in the information…

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Cyprus Transfer Pricing legislation

Cyprus

Modernization of Cyprus Transfer Pricing legislation

On the 6th of July 2023, a new circular was issued by the Tax department, in addition to the one voted in 2022, that takes into consideration the related transactions which are lower of the threshold of €750,000 in aggregate…

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Tax Debt Management

Georgia

Tax Debt Management Reform in Georgia

The tax debts collection strategy in Georgia is changing from automatic fiscal punishment approach to a preventive measures’ implementation style. Previously, in case of any kind of tax debt, regardless of the amount and the frequency of such cases, coercive…

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Amendments in Measures against Money Laundry Act

Bulgaria

Bulgaria: Amendments in Measures against Money Laundry Act (MAMLA)

On 14.07.2023 the National Assembly of Bulgaria adopted new amendments to the Measures against Money Laundering Act (MAMLA), which aim to achieve compliance with the Directive 2018/843 of the European Parliament and of the Council of 30 May 2018. The…

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