LEGAL, FISCALS AND ACCOUNTING ASPECTS REGARDING PROVIDING INDEPENDENT BEAUTY SERVICES

Roberta-Nicoleta Rezmuves, Roxana-Selena Jivan, Petronela-Manuela Todorescu, Constanta-Corina Sirbu, Elena Claudia Sirbulescu

Abstract


The paper analyzes legal and fiscal-accounting aspects regarding the opening of a beauty salon, which are essential for the understanding and correct management of the company's operations. The information provided is necessary to ensure the company's functioning with professionalism, ensuring a business that develops in a legal, financially healthy way. For the provision of beauty or body maintenance services, ANAF has provided a guide to tax obligations that details aspects related to registration, authorization, payment deadlines and tax returns, as well as calculation examples.


Keywords


beauty activities; business; financing; legislation

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References


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Copyright (c) 2026 Roberta-Nicoleta Rezmuves, Elena Claudia Sîrbulescu, Roxana-Selena Jivan, Petronela-Manuela Todorescu, Luminita Pirvulescu

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

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