Cryptocurrencies in the company: accounting and taxes
Accounting and tax treatment of cryptocurrencies in commercial companies for 2026: inventories or intangible assets, corporate tax 10%, VAT, MiCA and AML.
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Working for a second employer: main and additional contract
Main and additional employment contract when working for a second employer: Art. 110/111, prohibition, registration with the National Revenue Agency (code 10/11) and insurance up to €2,300 for 2026.
Paid annual leave and compensation for unused leave
Paid annual leave 2026: amount (20/26 days), procedure for use, 2-year statute of limitations and how compensation for unused leave is calculated under Art. 224 of the Labor Code.
VAT on the supply of services to foreign customers
When is VAT charged on services to foreign customers — place of performance, reverse charge (B2B), 20% for individuals and VIES. For 2026.
VAT on the sale of second-hand goods
VAT on the sale of second-hand goods — the "margin taxation" regime, who applies it, invoices (Art. 143) and tax credit. For 2026.
Conclusion of an employment contract: documents and steps
Conclusion of an employment contract - necessary documents, data in the contract, registration with the National Revenue Agency (3-day period) and common mistakes. For 2026.
