{"id":873,"date":"2022-02-16T16:21:16","date_gmt":"2022-02-16T14:21:16","guid":{"rendered":"https:\/\/nowium.com\/resources\/"},"modified":"2026-07-31T20:07:27","modified_gmt":"2026-07-31T18:07:27","slug":"resources","status":"publish","type":"page","link":"https:\/\/nowium.com\/en\/resources\/","title":{"rendered":"Resources"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_section el_class=&#8221;&#8211;pad-top loop-header&#8221;][vc_row][vc_column][vc_column_text]<\/p>\n<h1>Resources<\/h1>\n<p>We provide here a series of tools, information, newsletters and useful links for your professional activity.[\/vc_column_text][\/vc_column][\/vc_row][\/vc_section][vc_section el_class=&#8221;&#8211;unpad-top resources-list-section &#8211;reverse-colors&#8221;][vc_row][vc_column][vc_column_text]<\/p>\n<h3>Nowium&#8217;s Tools<\/h3>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;2409&#8243; img_size=&#8221;66&#215;66&#8243;][vc_column_text]<\/p>\n<h4>Nowium&#8217;s Penalties<br \/>\nCalculator<\/h4>\n<p><a href=\"https:\/\/nowium.com\/en\/penalties-calculator\/\">link<\/a>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;2411&#8243; img_size=&#8221;30&#215;30&#8243;][vc_column_text]<\/p>\n<h4>Nowium&#8217;s Payroll<br \/>\nCalculator<\/h4>\n<p><a href=\"https:\/\/nowium.com\/en\/payroll-calculator\/\">link<\/a>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;2413&#8243; img_size=&#8221;66&#215;66&#8243;][vc_column_text]<\/p>\n<h4>Newsletter<\/h4>\n<p><a href=\"https:\/\/nowium.com\/en\/newsletters\">link<\/a>[\/vc_column_text][\/vc_column][\/vc_row][\/vc_section][vc_section el_class=&#8221;&#8211;unpad-top &#8211;pad-bot resources-list-section&#8221;][vc_row][vc_column][vc_column_text]<\/p>\n<h3>Resources<\/h3>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243; el_class=&#8221;&#8211;download&#8221;][vc_single_image image=&#8221;304&#8243; img_size=&#8221;66&#215;66&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<h4>NBR Exchange Rates<br \/>\nRetrieval Tool (2026) &#8211; Excel<\/h4>\n<p><a href=\"https:\/\/nowium.com\/Files\/Nowium_Exchange_rates_BNR_2026_updated.xlsm\" target=\"_blank\" rel=\"noopener\">link<\/a>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243; el_class=&#8221;&#8211;download&#8221;][vc_single_image image=&#8221;302&#8243; img_size=&#8221;66&#215;66&#8243;][vc_column_text]<\/p>\n<h4>Romanian Chart of Accounts<br \/>\nExcel format<\/h4>\n<p><a href=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/04\/CoA_2024.xlsx\">link<\/a>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243; el_class=&#8221;&#8211;download&#8221;][vc_single_image image=&#8221;308&#8243; img_size=&#8221;66&#215;66&#8243;][vc_column_text]<\/p>\n<h4>Tax<br \/>\nCalendar<\/h4>\n<p><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Calendar\/Calendar_obligatii_fiscale_2024.htm\" target=\"_blank\" rel=\"noopener nofollow\">link<\/a>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243; el_class=&#8221;&#8211;link&#8221;][vc_single_image image=&#8221;300&#8243; img_size=&#8221;66&#215;66&#8243;][vc_column_text]<\/p>\n<h4>Fiscal Procedure<br \/>\nCode (Romanian)<\/h4>\n<p><a href=\"https:\/\/www.anaf.ro\/anaf\/internet\/ANAF\/asistenta_contribuabili\/legislatie\/codul_procedura_fiscala\/\" target=\"_blank\" rel=\"noopener nofollow\">link<\/a>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243; el_class=&#8221;&#8211;link&#8221;][vc_single_image image=&#8221;300&#8243; img_size=&#8221;66&#215;66&#8243;][vc_column_text]<\/p>\n<h4>Fiscal Code (Romanian)<\/h4>\n<p><a href=\"https:\/\/www.anaf.ro\/anaf\/internet\/ANAF\/asistenta_contribuabili\/legislatie\/codul_fiscal\/\" target=\"_blank\" rel=\"noopener nofollow\">link<\/a>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243; el_class=&#8221;&#8211;link&#8221;][vc_single_image image=&#8221;306&#8243; img_size=&#8221;66&#215;66&#8243;][vc_column_text]<\/p>\n<h4>Double Tax Treaties<br \/>\nConcluded by Romania<\/h4>\n<p><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Conventii\/Conventii.htm\" target=\"_blank\" rel=\"noopener nofollow\">link<\/a>[\/vc_column_text][\/vc_column][\/vc_row][\/vc_section][vc_section disable_element=&#8221;yes&#8221; el_class=&#8221;newsletter-boy&#8221;][vc_row content_placement=&#8221;middle&#8221;][vc_column width=&#8221;7\/12&#8243;][vc_column_text]<\/p>\n<h2><span lang=\"RO\">Newsletter<\/span><\/h2>\n<p>Nowium&#8217;s newsletters are published at the end of each month in Romanian and English and are free of charge. To subscribe, go to the registration form available at the bottom of this section.<\/p>\n<p><a href=\"https:\/\/nowium.com\/en\/newsletters\/\" class=\"btn\" tabindex=\"0\">\r\n  <span class=\"btn__deco\">\r\n  <\/span>\r\n  <span class=\"btn__backdrop\">\r\n    <span class=\"rippler\"><\/span>\r\n  <\/span>\r\n  <span class=\"btn__content\">\r\n    <span class=\"btn__content__text\">See Our Newsletter<\/span>\r\n  <\/span>\r\n  \r\n<\/a> [\/vc_column_text][\/vc_column][vc_column width=&#8221;5\/12&#8243;][vc_single_image image=&#8221;392&#8243; img_size=&#8221;253&#215;523&#8243; el_class=&#8221;svg-image&#8221;][\/vc_column][\/vc_row][\/vc_section][vc_section el_id=&#8221;hp-news&#8221; el_class=&#8221;bg-dark &#8211;flare &#8211;right over-lines&#8221;][vc_row][vc_column][vc_column_text]\r\n<div id=\"slider-142\" class=\"slider-holder\">\r\n\r\n  <div class=\"vc_row wpb_row vc_row-fluid vc_row-o-content-bottom vc_row-flex\">\r\n    <div class=\"wpb_column vc_column_container vc_col-sm-8 vc_col-sm-offset-0\">\r\n      <div class=\"vc_column-inner\">\r\n        <div class=\"wpb_wrapper\">\r\n          <div class=\"wpb_text_column wpb_content_element\">\r\n            <div class=\"wpb_wrapper\">\r\n              <h2 class=\"simple-link\">News <a href=\"https:\/\/nowium.com\/en\/news\/\">VIEW ALL NEWS<\/a> <\/h2>\r\n                          <\/div>\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n    <div class=\"wpb_column vc_column_container vc_col-sm-4\">\r\n      <div class=\"vc_column-inner\">\r\n        <div class=\"wpb_wrapper\">\r\n          <div class=\"slider-navigation-arrows\">\r\n            <div class=\"swiper-button-prev slider-navigation-arrow\">\r\n              <span><\/span>\r\n              <span><\/span>\r\n              <span><\/span>\r\n            <\/div>\r\n            <div class=\"swiper-button-next slider-navigation-arrow\">\r\n              <span><\/span>\r\n              <span><\/span>\r\n              <span><\/span>\r\n            <\/div>\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n  <div class=\"x-services\">\r\n    <div class=\"swiper\">\r\n      <!-- Additional required wrapper -->\r\n      <div class=\"swiper-wrapper\">\r\n        <!-- Slides -->\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2026\/07\/TP_File_2026-1024x576.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Preturi de transfer 2026 Transfer pricing 2026\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2026\/07\/TP_File_2026-1024x576.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/07\/TP_File_2026-300x169.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/07\/TP_File_2026-768x432.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/07\/TP_File_2026-1536x864.png 1536w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/07\/TP_File_2026.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>Transfer Pricing file: new rules 2026<\/h3>\r\n    <span>\r\n      3 July    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/transfer-pricing-file-new-rules-2026\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2026\/06\/TP_File-1024x576.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Dosarul preturilor de transfer Transfer pricing file\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2026\/06\/TP_File-1024x576.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/06\/TP_File-300x169.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/06\/TP_File-768x432.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/06\/TP_File-1536x864.png 1536w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/06\/TP_File.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>Transfer Pricing File 2026 (Draft): Annual Filing via SPV and Thresholds per Related Party<\/h3>\r\n    <span>\r\n      19 June    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/transfer-pricing-file-2026-draft\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2026\/06\/Profit-sharing-1024x576.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Participarea angaja\u021bilor la profit Employee Profit-Sharing\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2026\/06\/Profit-sharing-1024x576.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/06\/Profit-sharing-300x169.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/06\/Profit-sharing-768x432.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/06\/Profit-sharing-1536x864.png 1536w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/06\/Profit-sharing.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>Employee Profit-Sharing: A New Tax Incentive with Significant Potential for Private Companies<\/h3>\r\n    <span>\r\n      10 June    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/employee-profit-sharing\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2026\/04\/DU.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Declaratia unica precompletata Pre-filled Single Tax Return\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2026\/04\/DU.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/04\/DU-300x200.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/04\/DU-768x512.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>The Pre-filled Single Tax Return: What Is Automatically Completed and What Taxpayers Must Review in 2026<\/h3>\r\n    <span>\r\n      14 April    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/the-pre-filled-single-tax-return-2026\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2026\/03\/TVA-1024x576.png\" class=\"attachment-large size-large wp-post-image\" alt=\"CJUE ECJ\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2026\/03\/TVA-1024x576.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/03\/TVA-300x169.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/03\/TVA-768x432.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/03\/TVA-1536x864.png 1536w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/03\/TVA.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>ECJ: The Right to Deduct VAT Cannot Be Postponed on Purely Formal Grounds<\/h3>\r\n    <span>\r\n      25 March    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/ecj-t689-24-right-to-deduct-vat\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2026\/02\/DU-1024x576.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Declaratia unica Single Tax Return\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2026\/02\/DU-1024x576.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/02\/DU-300x169.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/02\/DU-768x432.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/02\/DU-1536x864.png 1536w, https:\/\/nowium.com\/wp-content\/uploads\/2026\/02\/DU.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>Single Tax Return 2026: Deadline of 25 May and Online Submission Only<\/h3>\r\n    <span>\r\n      25 February    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/single-tax-return-2026\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"589\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2022\/02\/nowium_contabilitate-1024x589.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"Financial Statements 2025\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2022\/02\/nowium_contabilitate-1024x589.jpg 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2022\/02\/nowium_contabilitate-300x173.jpg 300w, https:\/\/nowium.com\/wp-content\/uploads\/2022\/02\/nowium_contabilitate-768x442.jpg 768w, https:\/\/nowium.com\/wp-content\/uploads\/2022\/02\/nowium_contabilitate.jpg 1240w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>Drafting the Financial Statements and Accounting Reports as at 31 December 2025<\/h3>\r\n    <span>\r\n      30 January    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/drafting-financial-statements-as-at-31-december-2025\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/07\/TP_WHT-1024x576.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Preturi transfer Transfer pricing\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/07\/TP_WHT-1024x576.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/07\/TP_WHT-300x169.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/07\/TP_WHT-768x432.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/07\/TP_WHT-1536x864.png 1536w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/07\/TP_WHT.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>Transfer pricing \u2013 extending the consequences of non-compliance to withholding tax<\/h3>\r\n    <span>\r\n      8 July 2025    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/transfer-pricing-non-compliance\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/07\/CbC-1024x683.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"Country-by-country CbC\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/07\/CbC-1024x683.jpg 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/07\/CbC-300x200.jpg 300w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/07\/CbC-768x512.jpg 768w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/07\/CbC-1536x1024.jpg 1536w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/07\/CbC.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>Country-by-country (CbC) report under the scrutiny of international and local authorities<\/h3>\r\n    <span>\r\n      1 July 2025    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/country-by-country-cbc-report-under-the-scrutiny-of-international-and-local-authorities\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"795\" height=\"467\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/05\/bonificatia.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Bonificatia fiscala 3% 3% tax bonus\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/05\/bonificatia.png 795w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/05\/bonificatia-300x176.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/05\/bonificatia-768x451.png 768w\" sizes=\"auto, (max-width: 795px) 100vw, 795px\" title=\"\">  <\/div>\r\n    <h3>3% Tax Bonus for the Year 2024<\/h3>\r\n    <span>\r\n      2 June 2025    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/3-tax-bonus-for-2024\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"653\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/05\/REGES-1024x653.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Reges online\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/05\/REGES-1024x653.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/05\/REGES-300x191.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/05\/REGES-768x490.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/05\/REGES-1536x980.png 1536w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/05\/REGES.png 1591w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>The New REGES-ONLINE Procedure for Employee Records<\/h3>\r\n    <span>\r\n      29 May 2025    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/the-new-reges-online-procedure-for-employee-records\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/SF_2024-1024x683.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Situatii financiare 2024\nFinancial Statements 2024\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/SF_2024-1024x683.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/SF_2024-300x200.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/SF_2024-768x512.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/SF_2024.png 1224w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>Drafting the Financial Statements and Accounting Reports as at 31 December 2024<\/h3>\r\n    <span>\r\n      30 January 2025    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/drafting-financial-statements-accounting-reports-31-december-2024\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/SAFT_2025-1024x683.png\" class=\"attachment-large size-large wp-post-image\" alt=\"SAFT 2025\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/SAFT_2025-1024x683.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/SAFT_2025-300x200.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/SAFT_2025-768x512.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/SAFT_2025.png 1082w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>SAFT Reporting from 1 January 2025<\/h3>\r\n    <span>\r\n      13 January 2025    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/saft-reporting-from-1-january-2025\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"656\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/11\/Tax_free-1024x656.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Tax Free Authorization Autorizarea Tax Free\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/11\/Tax_free-1024x656.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/11\/Tax_free-300x192.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/11\/Tax_free-768x492.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/11\/Tax_free.png 1167w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>Tax Free Authorization \/ VAT refund to natural persons residing outside EU<\/h3>\r\n    <span>\r\n      1 November 2024    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/tax-free-authorization\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/09\/Amnistie-1024x683.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Amnistie fiscala\nTax Amnesty\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/09\/Amnistie-1024x683.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/09\/Amnistie-300x200.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/09\/Amnistie-768x512.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/09\/Amnistie.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>Fiscal amnesty and bonus system for good-paying taxpayers \u2013 2024<\/h3>\r\n    <span>\r\n      30 September 2024    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/fiscal-amnesty-2024\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"341\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2023\/08\/Rambursare_TVA-1024x341.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Rambursare TVA VAT refund\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2023\/08\/Rambursare_TVA-1024x341.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2023\/08\/Rambursare_TVA-300x100.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2023\/08\/Rambursare_TVA-768x256.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2023\/08\/Rambursare_TVA-1536x512.png 1536w, https:\/\/nowium.com\/wp-content\/uploads\/2023\/08\/Rambursare_TVA-2048x683.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>VAT refund from other EU Member State: A simplified guide for companies in Romania<\/h3>\r\n    <span>\r\n      1 September 2024    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/vat-refund-from-eu\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"515\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/07\/Vacanta_angajati-1024x515.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Beneficii extrasalariale \u2013 decontarea vacan\u021bei \u00een 2024 Extra-Salary Benefits \u2013 Vacation Reimbursement in 2024\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/07\/Vacanta_angajati-1024x515.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/07\/Vacanta_angajati-300x151.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/07\/Vacanta_angajati-768x386.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/07\/Vacanta_angajati.png 1242w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>Extra-Salary Benefits \u2013 Vacation Reimbursement in 2024<\/h3>\r\n    <span>\r\n      9 July 2024    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/extra-salary-benefits-vacation-reimbursement-in-2024\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/06\/ROeTransport-1024x576.png\" class=\"attachment-large size-large wp-post-image\" alt=\"RO e-Transport\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/06\/ROeTransport-1024x576.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/06\/ROeTransport-300x169.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/06\/ROeTransport-768x432.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/06\/ROeTransport.png 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>RO e-Transport system<\/h3>\r\n    <span>\r\n      20 June 2024    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/ro-e-transport-system\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/05\/legal-1024x683.jpeg\" class=\"attachment-large size-large wp-post-image\" alt=\"Claim\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/05\/legal-1024x683.jpeg 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/05\/legal-300x200.jpeg 300w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/05\/legal-768x512.jpeg 768w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/05\/legal.jpeg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>A welcomed new approach of legal practice with regard to regularization procedure of a claim before a court<\/h3>\r\n    <span>\r\n      14 May 2024    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/regularization-procedure-of-a-claim-before-a-court\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/03\/PL-1024x683.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Recuperarea pierderilor fiscale 2024 Limiting the recovery of tax losses starting 2024\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/03\/PL-1024x683.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/03\/PL-300x200.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/03\/PL-768x512.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/03\/PL.png 1186w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>Limiting the recovery of tax losses starting 2024<\/h3>\r\n    <span>\r\n      11 March 2024    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/limiting-the-recovery-of-tax-losses-starting-2024\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/02\/CbCR-1024x683.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Public CbC\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/02\/CbCR-1024x683.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/02\/CbCR-300x200.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/02\/CbCR-768x512.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/02\/CbCR.png 1404w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>Public CbC Report in 2024 \u2013 the main implications<\/h3>\r\n    <span>\r\n      19 February 2024    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/public-cbc-2024\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"694\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/02\/TP-1024x694.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Transfer_Pricing\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/02\/TP-1024x694.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/02\/TP-300x203.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/02\/TP-768x521.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/02\/TP.png 1124w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" title=\"\">  <\/div>\r\n    <h3>Updates from transfer pricing tax audits (2024)<\/h3>\r\n    <span>\r\n      1 February 2024    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/transfer-pricing-tax-audits\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n                    <div class=\"swiper-slide\">\r\n              <div class=\"blog-item\">\r\n  <div class=\"blog-item__thumbnail\">\r\n    <img loading=\"lazy\" decoding=\"async\" width=\"672\" height=\"385\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2022\/03\/newsletters-bg.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Situatii financiare 2023 Financial Statements 2023\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2022\/03\/newsletters-bg.png 672w, https:\/\/nowium.com\/wp-content\/uploads\/2022\/03\/newsletters-bg-300x172.png 300w\" sizes=\"auto, (max-width: 672px) 100vw, 672px\" title=\"\">  <\/div>\r\n    <h3>Drafting the financial statements as at 31 December 2023<\/h3>\r\n    <span>\r\n      30 January 2024    <\/span>\r\n  <a href=\"https:\/\/nowium.com\/en\/financial-statements-2023\/\" class=\"blog-item__link\"><\/a>\r\n<\/div>            <\/div>\r\n        \r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>[\/vc_column_text][\/vc_column][\/vc_row][\/vc_section][vc_section el_class=&#8221;&#8211;pad-top link-utile&#8221;][vc_row][vc_column][vc_column_text]<\/p>\n<h2>Useful Links<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.anaf.ro\/anaf\/internet\/ANAF\/servicii_online\/registre\/registrul_eFactura\/\" target=\"_blank\" rel=\"noopener nofollow\">Electronic invoice &#8211; RO e-Factura &#8211; in Romanian<\/a><\/li>\n<li><a href=\"https:\/\/www.anaf.ro\/RegistruTVA\/\" target=\"_blank\" rel=\"noopener nofollow\">Register of VAT payers (in Romanian)<\/a><\/li>\n<li><a href=\"https:\/\/www.anaf.ro\/IncasareTva\/\" target=\"_blank\" rel=\"noopener nofollow\">Register of Cash Accounting VAT payers (in Romanian)<\/a><\/li>\n<li><a href=\"https:\/\/www.anaf.ro\/inactivi\/\" target=\"_blank\" rel=\"noopener nofollow\">Register of inactive taxpayers (in Romanian)<\/a><b><\/b><\/li>\n<li><a href=\"https:\/\/www.anaf.ro\/RegistrulEntitatilorUnitatilorCult\/\" target=\"_blank\" rel=\"noopener nofollow\">Register of NGO\/Religious Units (in Romanian)\u00a0<\/a><\/li>\n<li><a href=\"http:\/\/ec.europa.eu\/taxation_customs\/vies\" target=\"_blank\" rel=\"noopener nofollow\">Check EU VAT Number &#8211; VIES | European Commision<\/a><\/li>\n<li><a href=\"https:\/\/www.anaf.ro\/\" target=\"_blank\" rel=\"noopener nofollow\">National Agency of Fiscal Administration<\/a><\/li>\n<li><a href=\"https:\/\/mfinante.gov.ro\/ro\/web\/site\" class=\"blc-broken-link\" data-blc-broken=\"1\">Finance Ministry (in Romanian)<\/a><\/li>\n<li><a href=\"https:\/\/bnro.ro\/Home.aspx\" target=\"_blank\" rel=\"noopener nofollow\">National Bank of Romania<\/a><\/li>\n<li><a href=\"https:\/\/www.onrc.ro\/index.php\/en\/\" target=\"_blank\" rel=\"noopener nofollow\">National Trade Register Office<\/a><\/li>\n<li><a href=\"http:\/\/www.ifac.org\/global-knowledge-gateway\" class=\"blc-broken-link\" data-blc-broken=\"1\">International Federation of Accountants (IFAC)<\/a><\/li>\n<li><a href=\"https:\/\/www.ifrs.org\/\" target=\"_blank\" rel=\"noopener nofollow\">The International Financial Reporting Standards (IFRS) Foundation<\/a><\/li>\n<li><a href=\"https:\/\/www.accaglobal.com\/gb\/en.html\" target=\"_blank\" rel=\"noopener nofollow\">Association of Chartered Certified Accountants | ACCA<\/a><\/li>\n<li><a href=\"https:\/\/ceccar.org\/en\/\" class=\"blc-broken-link\" data-blc-broken=\"1\">Body of Expert and Licensed Accountants of Romania | CECCAR<\/a><\/li>\n<li><a href=\"http:\/\/www.ccfiscali.ro\/\" class=\"blc-broken-link\" data-blc-broken=\"1\">Fiscal Consultants Chamber (in Romanian)<\/a><\/li>\n<li><a href=\"https:\/\/www.cafr.ro\/en\/\" target=\"_blank\" rel=\"noopener nofollow\">Chamber of Financial Auditors of Romania<\/a><\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][\/vc_section][vc_row get_template=&#8221;prefooter&#8221;][vc_column][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_section el_class=&#8221;&#8211;pad-top loop-header&#8221;][vc_row][vc_column][vc_column_text] Resources We provide here a series of tools, information, newsletters and useful links for your professional activity.[\/vc_column_text][\/vc_column][\/vc_row][\/vc_section][vc_section el_class=&#8221;&#8211;unpad-top resources-list-section &#8211;reverse-colors&#8221;][vc_row][vc_column][vc_column_text] Nowium&#8217;s Tools [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;2409&#8243; img_size=&#8221;66&#215;66&#8243;][vc_column_text] Nowium&#8217;s Penalties Calculator link[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;2411&#8243; img_size=&#8221;30&#215;30&#8243;][vc_column_text] Nowium&#8217;s Payroll Calculator link[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;2413&#8243; img_size=&#8221;66&#215;66&#8243;][vc_column_text] Newsletter link[\/vc_column_text][\/vc_column][\/vc_row][\/vc_section][vc_section el_class=&#8221;&#8211;unpad-top &#8211;pad-bot resources-list-section&#8221;][vc_row][vc_column][vc_column_text] Resources [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243; el_class=&#8221;&#8211;download&#8221;][vc_single_image image=&#8221;304&#8243; img_size=&#8221;66&#215;66&#8243;][vc_column_text css=&#8221;&#8221;]&#8230;<\/p>\n","protected":false},"author":1,"featured_media":1542,"parent":0,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-873","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/pages\/873","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/comments?post=873"}],"version-history":[{"count":19,"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/pages\/873\/revisions"}],"predecessor-version":[{"id":4357,"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/pages\/873\/revisions\/4357"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/media\/1542"}],"wp:attachment":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/media?parent=873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}