{"id":914,"date":"2022-02-16T16:14:51","date_gmt":"2022-02-16T14:14:51","guid":{"rendered":"https:\/\/nowium.com\/service\/contability-and-taxes\/"},"modified":"2026-11-06T19:09:38","modified_gmt":"2026-11-06T17:09:38","slug":"accounting","status":"publish","type":"service","link":"https:\/\/nowium.com\/en\/service\/accounting\/","title":{"rendered":"Accounting"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]The <strong>Nowium&#8217;s Accounting &amp; Tax<\/strong> team provides a wide range of services tailored to the size and needs of each client:<\/p>\n<ul>\n<li class=\"lwptoc_item\"><a href=\"#bookkeeping\"><span class=\"lwptoc_item_label\">Bookkeeping and Reporting<\/span><\/a><\/li>\n<li class=\"lwptoc_item\"><a href=\"#accounting-tax-assist\"><span class=\"lwptoc_item_label\">Accounting and Tax Assistance<\/span><\/a><\/li>\n<li class=\"lwptoc_item\"><a href=\"#VAT\"><span class=\"lwptoc_item_label\">VAT<\/span><\/a><\/li>\n<li class=\"lwptoc_item\"><a href=\"#direct-taxes\"><span class=\"lwptoc_item_label\">Direct Taxes<\/span><\/a><\/li>\n<li class=\"lwptoc_item\"><a href=\"#other-services\"><span class=\"lwptoc_item_label\">Other Services<\/span><\/a><\/li>\n<\/ul>\n<h2 id=\"bookkeeping\">Bookkeeping and Reporting<\/h2>\n<ul>\n<li>Outsourced accounting services for companies, NGOs, representative offices and authorized individuals<\/li>\n<li>Draft tax returns and submit to the tax authorities<\/li>\n<li>Draft Statutory Financial Statements and Financial Reporting<\/li>\n<li>Prepare accounting reports for the Group<\/li>\n<li>Financial Analysis<\/li>\n<li>IFRS Reporting<\/li>\n<\/ul>\n<p>Outsourcing accounting to Nowium involves a true partnership between us and our client through which we want to contribute with useful information in the financial, accounting, tax and legal areas to the client&#8217;s decision-making process and business development. It involves the total or partial takeover by our team of the client&#8217;s financial-accounting processes.<\/p>\n<p>The client should not bother about running his own department and transfers responsibility for applying accounting and tax rules to Nowium, while benefiting from the experience of a multidisciplinary team of experts.<\/p>\n<p>Outsourcing to Nowium also includes consulting services provided to the client to establish common working procedures, to understand and comply with accounting and tax rules and to identify risks in advance.<\/p>\n<p><strong>The major benefits of outsourcing<\/strong> accounting services to Nowium are:<\/p>\n<ul>\n<li>reducing the risk of accounting and tax errors by shifting responsibility<\/li>\n<li>high efficiency and access to a range of resources that could not be provided internally at reasonable costs<\/li>\n<li>elimination of risk of staff shortages<\/li>\n<li>availability of services and their scaling much more efficiently<\/li>\n<li>focus on operational activities<\/li>\n<\/ul>\n<p><strong>Examples of processes<\/strong> that can be included in the scope of accounting services outsourced to Nowium:<\/p>\n<ul>\n<li>analysis and registration of source documents according to accounting regulations and managerial reporting needs<\/li>\n<li>management of fixed assets register and monthly accounting\/tax depreciation calculation<\/li>\n<li>cost of sales and stock discharge (based on client&#8217;s business records)<\/li>\n<li>accrue income and expense, record provisions, release prepaid expenses and deferred income on a monthly basis, as needed.<\/li>\n<li>book travel expenses and employees salaries<\/li>\n<li>account for loan and lease operations<\/li>\n<li>record bank statement activity and cash operations<\/li>\n<li>allocate payments and receipts<\/li>\n<li>revalue foreign currency-denominated accounts each month<\/li>\n<li>process specific VAT transactions, administer VAT Cash Accounting Scheme and close VAT accounts<\/li>\n<li>perform month-end accounting operations: record direct taxes, close trial balance<\/li>\n<li>compile and validate VAT journals<\/li>\n<li>prepare and submit periodic tax returns related to direct taxes, VAT and others<\/li>\n<li>extract, process and provide reports to Group each month, according to agreed-upon procedures and schedule<\/li>\n<li>preparation of annual financial statements and mid-year accounting reports<\/li>\n<li>various formalities with tax authorities<\/li>\n<li>other related reports and services<\/li>\n<\/ul>\n<p>In addition, the Nowium team of experts is in constant contact with the client analyzing the financial-accounting information in order to understand the client&#8217;s transactions and intentions, in order to identify possible accounting and fiscal risks to be subsequently reduced and eliminated.<\/p>\n<p><a href=\"#top\">back<\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 id=\"accounting-tax-assist\">Accounting and Tax Assistance<\/h2>\n<ul>\n<li>Recurrent Accounting\/Tax Assistance\/Review (Monthly, Quarterly, Bi-annually, Annually)<\/li>\n<li>Assistance for SAF-T implementation and reporting<\/li>\n<li>Assistance in implementing information systems and in defining information flows<\/li>\n<\/ul>\n<h3>Recurrent Accounting\/Tax Assistance\/Review<\/h3>\n<p>The accounting and tax assistance services are offered to clients who already have their own financial-accounting team and who outsource the process of validation the applied treatments and certifying the accounting and tax reports. It is a service through which medium and large clients complement the benefits of their own team with the safety of a team of experts who validate the results of the internal team and ensure the correct reporting of tax obligations to authorities.<\/p>\n<p>The assistance is the solution selected in cases where companies start with full outsourcing, but the development of the entity&#8217;s activity leads to the need for an internal accounting department to solve daily information and documentary requirements, where a consultant intervenes during the most important stages of verification and certification of results.<\/p>\n<p>Accounting \/ tax assistance can be provided on a continuous, recurring basis, or only on request, occasionally.<\/p>\n<p>In case of recurring variant (monthly, quarterly, half-yearly, annual) it is the equivalent of a partial outsourcing of the accounting \/ tax function.<\/p>\n<p>Periodic accounting and tax assistance is similar to full outsourcing of the accounting function, yet daily recurring operations, data entry of primary accounting documents into informational systems and other primary accounting operations are performed by the client&#8217;s team.<\/p>\n<p>The client collaborates with a dedicated team from Nowium, the intervention dates and the action plan are agreed upon.<\/p>\n<p>Our team is often responsible for the following activities:<\/p>\n<ul>\n<li>identification of errors and omissions, discrepancies between accounts and documents, between registers and accounting sub-registers<\/li>\n<li>ensure correct application of accounting and tax treatment<\/li>\n<li>adjustments for corrections<\/li>\n<li>determining and proposing certain types of complex operations and tax adjustments which the consultant is contractually responsible for<\/li>\n<li>validation or calculation of corporate or microenterprise income tax<\/li>\n<li>validation or preparation VAT journals and VAT returns<\/li>\n<li>validation or preparation of tax returns<\/li>\n<li>identification of risks and presentation to the client, along with proposals to mitigate or minimize such risks<\/li>\n<\/ul>\n<h3>Assistance for SAF-T implementation and reporting<\/h3>\n<p>SAF-T (Standard Audit File for Taxation) reporting is, in our view, the most complex tax reporting currently available. It was introduced in Romania since January 1, 2022 as part of the process of digitalization of tax authorities and is mandatory for large taxpayers. This reporting implies the transparency of all the company&#8217;s transactions to the tax authorities and leads to a rigorous closing of each accounting month.<\/p>\n<p>Nowium provides the technical solution for SAF-T reporting, along with assistance in implementing and performing these reports.<\/p>\n<h3>Assistance in implementing information systems and defining information flows<\/h3>\n<p>Nowium team is the ideal solution in providing assitance in the implementation of financial-accounting information systems without any problems that may arise during this process.<\/p>\n<p>According to our experience, in most cases, the decision to change the financial-accounting information system is taken for two reasons. Either the Romanian company is part of an international group that wants to align the information systems and to obtain easier management reports, or the company has an old system that needs modernization.<\/p>\n<p>Often, this type of change is not properly or fully managed.\u00a0If the primary purpose is management reporting to the Group, too little attention is paid to compliance with accounting requirements, especially Romanian tax matters which, in turn, leads to frequent use of manual procedures.<\/p>\n<p>In the case of an old system, inadequate coordination tends to cause replication of all the shortcomings and drawbacks of the old system in the new system. This comes from lack of vision and experience in knowing what to ask of a new system.<\/p>\n<p>How can Nowium help you:<\/p>\n<ul>\n<li>Analysing existing information flows and proposals for redesign<\/li>\n<li>Defining clear and complete requirements ensuring system compatibility with statutory requirements in Romania, and with the management information needs, as well<\/li>\n<li>Communicating with the client and implementation team on choosing the best solution<\/li>\n<li>Requesting functionalities that the client is unaware of or which the implementor does not propose<\/li>\n<li>Avoiding an implementation strictly limited to standard functionalities<\/li>\n<\/ul>\n<p>Maximising capabilities of the new IT solution.<\/p>\n<p><a href=\"#top\">back<\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1700732002851{background-color: #eeeff8 !important;}&#8221; el_class=&#8221;related-article__compliance-row&#8221;][vc_column][vc_column_text el_class=&#8221;related-article__compliance&#8221;]<\/p>\n<h3 style=\"text-align: center;\">In <em>compliance<\/em>, you don\u2019t want to loosen up\u2026<\/h3>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.taxgroup.ro\/\" class=\"btn\" tabindex=\"0\" rel=\"nofollow noopener\" target=\"_blank\">\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\">Access Tax Group here<\/span>\r\n  <\/span>\r\n  \r\n<\/a> <\/p>\n<p style=\"text-align: center;\">and find out how our partners deal<br \/>\nwith debatable concrete business cases in Romania.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 id=\"VAT\">VAT<\/h2>\n<ul>\n<li>Assistance in obtaining a VAT code<\/li>\n<li>Managing VAT registration for non-residents<\/li>\n<li>Assistance in ensuring compliance with legal VAT requirements<\/li>\n<li>Preparation, assistance in preparation, and submission of VAT returns<\/li>\n<li>Assistance in VAT reimbursement process<\/li>\n<li>Consultancy in establishing VAT treatment for various transactions<\/li>\n<li>Certification of VAT returns<\/li>\n<\/ul>\n<h3>Assistance in obtaining a VAT code<\/h3>\n<p>VAT registration of a Romanian entity is more than an administrative process. In recent years, numerous risk criteria, limitations and filtering have been introduced into the VAT registration process, so it is often very difficult for a newly-created entity to quickly get a VAT code.<br \/>\nNowium specialists can assist you in meeting all tax requirements to receive a VAT code as quickly as possible<\/p>\n<h3>Managing VAT registration for non-residents<\/h3>\n<p>For non-resident companies based in other EU Member States, Nowium ensures full compliance with VAT requirements in Romania:<\/p>\n<ul>\n<li>initial registration of non-resident entity for VAT purposes in Romania<\/li>\n<li>recurring management of all VAT obligations in Romania:\n<ul>\n<li>drafting VAT journals<\/li>\n<li>reviewing invoices for compliance with legal requirements<\/li>\n<li>compilation and submission of VAT tax returns (D300, D390, D394)<\/li>\n<li>information on VAT<\/li>\n<li>assistance with the VAT reimbursement process<\/li>\n<\/ul>\n<\/li>\n<li>communicate with Romanian tax authorities on behalf of clients<\/li>\n<li>cancel VAT code<\/li>\n<\/ul>\n<h3>Assistance in ensuring compliance with legal VAT requirements<\/h3>\n<p>Nowium can provide a recurring review of transactions and documents in terms of VAT compliance.\u00a0This involves checking documents for compliance with all legal requirements regarding VAT to ensure a low risk profile.<\/p>\n<p>At the same time, Nowium may draft or validate VAT journals and VAT returns (the VAT return, intra-Community return, recapitulative statement 394 and others).<\/p>\n<h3>Preparation, assistance in preparation, and submission of VAT returns<\/h3>\n<p>To ensure the accuracy of VAT returns are accurate, you can call Nowium specialists. We can validate the relationship between VAT journals and VAT returns. With a power of attorney, we can electronically sign and file tax returns on your behalf.<\/p>\n<h3>Assistance during VAT reimbursement process<\/h3>\n<p>Nowium has tax and legal specialists who can assist you during tax audits or throughout the VAT reimbursement process.\u00a0This may involve several steps:<\/p>\n<ul>\n<li>review of documents before requesting VAT reimbursement to ensure compliance with legal requirements and the existence of all mandatory elements\/documents<\/li>\n<li>collaborating with tax inspectors and preparing analytical data they require during tax audits<\/li>\n<li>provide legal reasoning for treatments appliedand support the client&#8217;s position<\/li>\n<li>assistance in counteracting adverse opinions and in issuing opinions and appeals<\/li>\n<li>client support during meetings with of tax authority managers<\/li>\n<li>legal actions taken by the client in case of unfavorable conclusions in a tax inspection<\/li>\n<\/ul>\n<h3>Consultancy in establishing VAT treatment for various transactions<\/h3>\n<p>Nowium\u2019s experts can help you clarify how to correctly handle transactions.\u00a0Consultancy services may be occasional, one-time or recurring, as part of a monthly subscription.<\/p>\n<p>We recommend analyzing the implications of transactions before doing the actual transactions. We have encountered multiple situations in which clients have become concerned about the tax treatment and implications of transactions after they have already been reported.\u00a0Sometimes it&#8217;s too late to change a transaction which has been incorrectly handled, or a correction\u00a0may be made, accompanied by payment of some penalties.<\/p>\n<p>We have always\u00a0recommended that the treatment associated with transactions, especially new or highly \u00a0complex transactions, be analyzed and validated before recording the actual transactions.\u00a0This allows for risk identification and corrective action without subsequent collateral effects.<\/p>\n<p>Nowium is here to assist you in explaining the correct VAT treatment for your company&#8217;s transactions.<\/p>\n<h3>Certification of VAT returns<\/h3>\n<p>Certification of VAT returns is formal attestation by Nowium, as a tax consultant, that VAT returns comply with legal requirements.<\/p>\n<p>Certification is a useful tool in reducing the entity&#8217;s fiscal risk, especially for VAT reimbursements.<\/p>\n<p><a href=\"#top\">back<\/a><\/p>\n<h2 id=\"direct-taxes\">Direct Taxes<\/h2>\n<ul>\n<li>Calculation and review of corporate or microenterprise income taxes<\/li>\n<li>Certification of annual corporate income tax return<\/li>\n<li>Taxation of non-resident income (WHT) &#8211; assistance in applying local law and double taxation avoidance conventions<\/li>\n<li>Applying income tax regulations<\/li>\n<li>Assistance in determining tax on prizes and other direct taxes<\/li>\n<\/ul>\n<h3>Calculation and review of corporate or microenterprise income taxes<\/h3>\n<p>Romanian legislation is rather restrictive and complex regarding rules for determining corporate income tax and deductibility of various expenses, where the need for documentation is high.\u00a0The profit tax calculation is a complex process involving thorough knowledge on correctly applying rules and limitations.<\/p>\n<p>Although microenterprise income taxes are considered easy, applicability rules have a complicated mechanism for determining the tax.<\/p>\n<p>Moreover, in recent years there have been many specific rules of deduction, tax facilities, tax cuts, rules that require thorough knowledge in the field of taxation.<\/p>\n<p>Nowium specialists can assist you in identifying and mitigating risks associated with various transactions, and also provide support in correctly interpreting legislation\u00a0and in applying appropriate treatments.<\/p>\n<p>Nowium\u2019s involvement in the direct tax area can be varied:<\/p>\n<ul>\n<li>direct involvement in tax calculations, especially for fully outsourced accounting and recurring assistance assignments<\/li>\n<li>review of transactions and assistance in preparation of\u00a0direct\u00a0taxes calculations<\/li>\n<li>timely analysis of and issuing opinions on transactions.<\/li>\n<\/ul>\n<h3>Certification of annual corporate income tax return<\/h3>\n<p>Certification of corporate income tax returns is official attestation by Nowium, as tax consultant, that the corporate income tax return and treatments applied have been reviewed and comply with legal provisions in force.<br \/>\nCertification is a useful tool in reducing the entity&#8217;s tax risk level. We recall that the fiscal risk indicator which tax authorities assign to each entity may determine whether or not the entity is included in the sample of tax audits, may result in faster VAT reimbursement and, in general, a better perception of the entity by tax authorities.<\/p>\n<h3>Taxation of non-resident income (WHT) &#8211; assistance in applying local law and double taxation avoidance conventions<\/h3>\n<p>Non-resident income tax is another high-complexity tax subject. Interpretation and analysis of contractual provisions in conjunction with provisions of the Fiscal Code, Double Taxation Avoidance Conventions and Organisation for Economic Co-operation and Development (OECD). Norms give rise to a highly complex process for which you need specialists.<br \/>\nInternational taxation and avoidance of double taxation between countries is a topical subject, yet undergoing profound change and interpretation. Each country wishes to maximize its taxable income base, and hence there are many problems in applying treaties and other regulations on double taxation.<br \/>\nNowium\u2019s specialists can help you by interpreting contracts and transactions you carry out, by identifying risk areas and by recommending fair treatment.<\/p>\n<h3>Assistance during tax inspections in the direct tax field<\/h3>\n<p>Nowium has specialists who can assist you during tax audits of direct taxes and VAT returns.<\/p>\n<p>This may involve several steps:<\/p>\n<ul>\n<li>review documents prior to requesting VAT reimbursement to ensure compliance with legal requirements and existence of all mandatory elements\/documents<\/li>\n<li>collaborating with tax inspectors and preparing analyses required during the audit<\/li>\n<li>provide legal reasoning behind the various treatments applied\u00a0and support of client&#8217;s position<\/li>\n<li>assistance in counteracting adverse opinions and in issuing opinions and appeals<\/li>\n<li>client support when meeting with managers from tax authority<\/li>\n<li>legal actions taken by the client in case of unfavorable conclusions in a tax inspection<\/li>\n<\/ul>\n<p><a href=\"#top\">back<\/a><\/p>\n<h2 id=\"other-services\">Other Services<\/h2>\n<ul>\n<li>Hosting a virtual corporate headquarters for our clients<\/li>\n<li>Accounting, tax and payroll formalities post-incorporation<\/li>\n<li>Various administrative procedures in relation to ANAF, Trade Registry (ONRC)and other authorities<\/li>\n<li>Other administrative and financial support services<\/li>\n<\/ul>\n<p><a href=\"#top\">back<\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1700036393652{background-color: #eeeff8 !important;}&#8221; el_class=&#8221;related-article__compliance-row&#8221;][vc_column][vc_column_text el_class=&#8221;related-article__compliance&#8221;]<\/p>\n<h3 style=\"text-align: center;\">In <em>compliance<\/em>, you don\u2019t want to loosen up\u2026<\/h3>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.taxgroup.ro\/\" class=\"btn\" tabindex=\"0\" rel=\"nofollow noopener\" target=\"_blank\">\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\">Access Tax Group here<\/span>\r\n  <\/span>\r\n  \r\n<\/a> <\/p>\n<p style=\"text-align: center;\">and find out how our partners deal<br \/>\nwith debatable concrete business cases in Romania.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_section css=&#8221;.vc_custom_1700037297331{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; el_class=&#8221;prefooter-layout &#8211;single-article&#8221;][vc_row][vc_column][vc_column_text]<\/p>\n<h3 style=\"text-align: center;\">Want the fiscal news in an explained, digestible summary?<\/h3>\n<p style=\"text-align: center;\">Subscribe to our newsletter<br \/>\n\u2026and get it straight to your inbox. All you need to be up to date.<\/p>\n<p>[\/vc_column_text]\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f900-o1\" lang=\"ro-RO\" dir=\"ltr\" data-wpcf7-id=\"900\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/service\/914#wpcf7-f900-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Formular de contact\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"900\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.7\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"ro_RO\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f900-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<div class=\"x-form\">\n<div class=\"x-form__grid\">\n<div class=\"x-field x-field--name x-field--js x-field--has-trigger\">\n<label>\n <span class=\"x-field__label\">My name<\/span>\n <span class=\"x-field__holder wpcf7-form-control-wrap fname\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required x-field__input\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"fname\" \/><\/span>\n <span class=\"x-field__trigger\">+ Add name<\/span>\n<\/label>\n<\/div>\n\n<div class=\"x-field x-field--email x-field--js x-field--has-trigger\">\n<label>\n <span class=\"x-field__label\">Email<\/span>\n <span class=\"x-field__holder wpcf7-form-control-wrap email\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required x-field__input wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"email\" \/><\/span>\n <span class=\"x-field__trigger\">+ Add email<\/span>\n<\/label>\n<\/div>\n\n <div class=\"x-checkbox x-checkbox--mandatory\">\n  <span class=\"wpcf7-form-control-wrap\" data-name=\"acceptareGDPR\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"acceptareGDPR\" value=\"1\" aria-invalid=\"false\" \/><span class=\"wpcf7-list-item-label\">I have read and accept <a class=\"x-form__read-legals\" href=\"https:\/\/nowium.com\/en\/privacy-policy\/\" target=\"_blank\">privacy policy<\/a> of the Nowium Website.<\/span><\/label><\/span><\/span><\/span>\n <\/div>\n<div class=\"x-submit\">\n <button class=\"wpcf7-form-control wpcf7-submit has-spinner form-btn has-spinner\" type=\"submit\"><span class=\"form-btn__backdrop\"><span class=\"rippler\"><\/span><\/span><span class=\"form-btn__content\">SUBMIT<\/span><\/button>\n<\/div>\n\n<\/div>\n\n<\/div><input type=\"hidden\" id=\"ct_checkjs_cf7_44f683a84163b3523afe57c2e008bc8c\" name=\"ct_checkjs_cf7\" value=\"0\" \/><script>setTimeout(function(){var ct_input_name = \"ct_checkjs_cf7_44f683a84163b3523afe57c2e008bc8c\";if (document.getElementById(ct_input_name) !== null) {var ct_input_value = document.getElementById(ct_input_name).value;document.getElementById(ct_input_name).value = document.getElementById(ct_input_name).value.replace(ct_input_value, '9421d1fe60a02b61c1da1d2c739fc8b0d5d4cbb2896699fe1689f2dd5456438a');}}, 1000);<\/script><input\n                    class=\"apbct_special_field apbct_email_id__wp_contact_form_7\"\n                    name=\"apbct__email_id__wp_contact_form_7\"\n                    aria-label=\"apbct__label_id__wp_contact_form_7\"\n                    type=\"text\" size=\"30\" maxlength=\"200\" autocomplete=\"off\"\n                    value=\"\"\n                \/><div class=\"x-response\"><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div><\/div>\n<\/form>\n<\/div>\n[\/vc_column][\/vc_row][\/vc_section]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Full outsourcing. Or targeted support. WIth results such as raids unextended to other areas, 99% of amounts claimed reimbursed without additional raids, or with immaterial fees. Sometimes zero.<\/p>\n","protected":false},"featured_media":834,"template":"","class_list":["post-914","service","type-service","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/service\/914","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/service"}],"about":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/types\/service"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/media\/834"}],"wp:attachment":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/media?parent=914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}