We are living in a world that faces consistent changes of the tax framework. Romania is part of this world, thus the changes are affecting all the Romanian located businesses. Whether you are facing the increase of the compliance burden or you are seeking advice for optimisation, Sph3ra can bring you the expertise with our most experienced tax experts.

Our experts, having an experience of more than 20 years in accounting and tax matters both locally and internationally, can provided with practical guidance through the increasing number of new tax rules.

What does Sph3ra offer?

We offer a range of Tax services which are designed to meet your business needs. With today’s highly competitive economic environment presenting many challenges and your business deserves high quality tax services.

Tax Services

We offer a range of Tax services which are designed to meet your business needs. With today’s highly competitive economic environment presenting many challenges and your business deserves high quality tax services.

The tax advisory services provided through a monthly help-desk will cover situations / questions with a low to medium complexity, from the following tax areas:

Our services include

Working procedure

Based on the monthly help-desk, we will provide specific comments and assistance on the tax implications related to the company’s usual transactions or operations *, our answers will be provided through:

  • short written answers (e-mails);
  • conferences/ phone assistance to provide answers in order to clarify the tax issues identified in the normal course of business;
  • staff trainings if the allocated hours are not spent;
  • meetings with company representatives.

* The monthly help-desk does not include complex projects involving detailed analysis and investigation (e.g., preparation of transfer pricing documentation / transfer pricing analysis, tax computations, restructuring projects, assistance during tax inspections, tax reviews and other complex projects).


For the services described under the previous section, we propose a monthly help-desk using a blended hourly rate applicable irrespective  of the seniority of the specialists involved in the project.

Thus, we offer a monthly help-desk of 2 hours per month with a total price of EUR 180.

In the event, in a month, the hours included in the monthly help-desk are not used, they can be carried forward for 3 months.

This is an exercise where we are playing the role of the tax auditors trying to identify your historical tax risks and solutions to mitigate them.

What is it?

  • The tax audit rehearsal is a critical analysis of the business. The focus of such analysis is the taxes generated by the business from a compliance and substantial viewpoint.
  • The tax audit rehearsal will include a compliance check of the tax obligations in accordance with the applicable legislation, identifying, quantifying and presenting the risk areas.
  • The services will be performed by applying the specific procedures and specific tests on:
    • the corporate income tax computation,
    • the VAT returns,
    • the tax returns related to the taxation of the employees/ freelancers, and
    • on the withholding tax-generating transactions.
  • The tax audit rehearsal will be performed based on the computations and the documents provided as well as based on the discussions with the Company’s representatives.
  • The tax audit creates the opportunity to identify saving opportunities.

Working procedure

When the tax authorities are knocking at the door to perform an audit, we commit to staying with you and supporting your business throughout the process.

Where can we help?

Sometimes you want to restructure your business or you want to enter into a new transaction and seek advice to tackle the new staff in a proper and optimum way. These are the most exciting days for us – facing the challenges and bringing solutions.

What is it?

  • The tax advice is a business analysis of the potential transaction which will be performed. The focus of such analysis is the tax implications triggered.
  • The tax advice will include an assessment of the tax liabilities and their current and future impact on the financial position of a company.
  • The tax advice creates the opportunity to identify the potential solutions to overcome any deadlock.
  • The tax advice may be an instrument to find out new ways to implement a business idea or a new transaction.
  • Tax advice is a tool helping companies to make sound decisions.

If you want to keep your finance and operational staff up to date with the local and international developments in tax matters and if you want to get insurance in your day-to-day compliance we are here to share our expertise in your organisation.

Where can we help you?

Tax trainings will cover the following areas of taxation:

If you are carrying out innovative activities and you would like to benefit from the related tax incentives, we are excited to help you in obtaining the savings.

What is research and development?

Tax incentives

Romanian taxpayers who carry out R&D activities may apply for the following tax incentives:

Eligible expenses – ‘super deduction’

The eligible expenses to be considered for the additional deduction @ CIT computation are the following:

a) the depreciation or rental expenses of tangible and intangible assets;

b) the labour costs of the staff engaged in R&D activities;

c) the maintenance and repairs costs;

d) other operating expenses, including expenses with services, with raw materials, expenses with inventory items, etc.

The 50% additional deduction from the R&D expenses will not be recomputed in the event the objectives of the project are not met.

CIT holiday

The taxpayers who exclusively carry out R&D activity, as well as related activities are exempt from CIT in the first 10 years of activity.

Related activities are those that do not directly generate revenues.

Income tax exemption

Another tax incentives for all companies that carry out R&D activities is the 0% income tax for employees involved in R&D activities.

Conditions to be met:

  • R&D department,
  • separate budget,
  • R&D activity – according to the definition.


_______________________________________ General CIT computation (RON) Computation by applying "super deduction" and the income tax exemptions(RON) Computation by applying the CIT holiday and the income tax exemption (RON)





Deductible expenses:

  • R&D expenses
  • salary costs - R&D (same net salary)










"Super deduction"




Tax base




Tax rate








Available profit




Saving - additional available profit




Saving - @ R@D expenses (i.e. partially financing the R&D activities)




Saving - @ turnover




How can we help

Do you have tax litigation that reached a court level? We can support you in acting as an independent party expert supervising the process of drafting the tax judicial expertise and adding value through our expert opinion.

Tax/accounting expertise

We can support you in acting as independent party expert supervising the whole process.

The activities performed during the tax/ accounting expertise will include, but not limited to, the following:

  • attending the meetings with independent experts appointed by the relevant courts of law and the lawyers of the parties in order to clarify the facts and circumstances related to the issues subject to the expertise;
  • acknowledging the case and the facts and circumstances that triggered the subject matter of the expertise;
  • performing the technical related research (i.e., jurisprudence, legislation, doctrine, third party experience) of the issues subject of the expertise.
  • performing the analysis and computations in relation to the issues subject of the expertise;
  • drafting the separate opinions to the expertise prepared by the independent experts appointed by the courts and signing the expertise/ separate opinions, etc.

Merges and spinoffs are complex transactions that need special attention from a legal, accounting, tax and operational perspective. We can take the challenge of managing such a process for you.

Selling or buying business are important steps for you to move forward and reach your objectives. The preparations part of such a step may positively impact the transaction price. Let’s prepare together!

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