[wsh]

The author writes, about his purchases of computers, phones, and other hardware, “These are not recurring so I can't count them in.”

Here in the U.S., many such items would be considered capital assets, for which the cost would be recognized as an expense over time through depreciation, for both management accounting and tax purposes. It appears Romanian practice is similar; see “Depreciation” on this page:

https://taxsummaries.pwc.com/romania/corporate/deductions

[tomschwiha]

Here in Germany its similar, maybe its could be worth for the author to consult a tax consultant as he may be missing out quite some money. Also a wage you pay yourself is usually better off for tax readons - that's why the maximum wage you can pay yourself as business owner is limited.

[dazhbog]

Agree about the accountant, they are expensive in some countries, but usually worth it.

Can you elaborate on your last point? For salary you still need to pay >20% income tax + social insurance, and for dividends you still need to pay >20% after you just paid your corporation tax >15%.

I'm curious, why its better to pay yourself more, when your laptop, phone and even food can be covered by the company? (Assuming a single founder company, doing everything legally)

[alex_suzuki]

Here in Switzerland, dividends are better tax-wise than wage, at least if you own a significant chunk of the company („Qualifizierte Betriligung“).

[Jhsto]

Anecdotally relevant to employees too: sometimes companies (and even public organizations like universities) let you keep the hardware they buy for you after it meets the 3 years depreciation rule.

[croemer]

Sounds like black hat tax accounting. If it's still worth something after 3 years it would be an in-kind payment which will need to be taxed.