How we research, write and check our articles
The Lexco Expert blog is written for entrepreneurs, company directors and anyone about to set up a business in Romania, including founders from abroad. Because we write about tax and accounting law, every article follows these rules.
Official sources first
Every rate, threshold, deadline or penalty in an article carries a citation. For rules we use official sources only: the consolidated text of the law on legislatie.just.ro (the Fiscal Code, the Fiscal Procedure Code, the Accounting Law, the Companies Law, the Labour Code), the Official Gazette, ANAF, the Ministry of Finance, the Trade Register (ONRC) and, for EU rules, EUR-Lex. The first time a rule appears we name the act and the article. Sources are listed at the end of each article.
The date the information is valid for
Romanian tax law changes often. Every article shows the date its information was checked and the date of its last update. When a rule changed recently we also say what it was before. When a change is only announced or under debate, we present it as such, not as a rule in force.
Calculations with their inputs shown
Where an article makes a calculation, for example the total tax at a given income, we show the inputs and say it is a calculation, so you can redo or check it.
Our own practice, stated as such
Where we describe how we work at Lexco, we say so explicitly and state only what we actually do. We do not present results, clients or figures we cannot document.
Review
Where an article has been reviewed by Mihaela Neacsu, chartered accountant, her name appears at the end of the article.
Tools
We use modern research and writing tools to find sources, compare data and prepare the texts in Romanian and English. Responsibility for what we publish stays with us: figures are checked against their sources.
Not individual advice
The articles explain rules and trade-offs. Every company has details that can change the answer, so before you decide, talk to your accountant or write to us.
Updates and corrections
If you find a mistake or something out of date, write to us at [email protected]. We correct it and show the update date in the article.
