Tax rates of the installation

Instalare › Setări › Cote de impozitare (Installation › Settings › Tax rates) holds the rates the application uses, each from its date. Every document takes the rate in force on its own date: the invoice date, or the end of the period of a return. The superadmin, or someone given the right to manage the installation, keeps it.

• TVA, cota standard (VAT, standard rate), TVA, cota redusă (VAT, reduced rate) and TVA, a doua cotă redusă (VAT, second reduced rate).
• Impozit pe profit (Profit tax), Impozitul pe veniturile microîntreprinderilor (Micro-enterprise tax on revenue) and Impozitul pe dividende (Tax on dividends).
• Rezerva legală, cota din profitul anual (Legal reserve, share of the yearly profit), Rezerva legală, plafonul ca procent din capitalul social (Legal reserve, ceiling as a share of the share capital) and Sponsorizare, plafonul ca procent din impozitul pe profit (Sponsorship, ceiling as a share of the profit tax).

The table shows each with its value today, De la (From), Provine din (Comes from), Sursă (Source) and how it is updated: the VAT rates de la sursa oficială (from the official source), the others by hand, because their source is the law.

• Click a rate: each row applies from its date until the next one, with where it comes from, its source and who wrote it. An empty value means the rate no longer applies from that date.
• Valoare nouă (New value): De la (From), Cota, % (Rate, %), or Cota nu se mai aplică de la această dată (The rate no longer applies from this date), and the Sursă (Source): the law and its article, such as Codul fiscal art. 291.
• Enter the code from the authenticator app and press Salvează (Save). A row with a date that already exists is replaced.

For the rates with no machine-readable source, the alerts of the laws index warn of changes. See Legal alerts. For the VAT rates, see Automatic update of the VAT rates; the rates of the other EU countries are on Cotele de TVA ale statelor UE (VAT rates of the EU countries).