Law no. 69/2023 amending and supplementing Law no. 227/2015 on the Tax Code regarding the applicable tax regime for digital nomads in Romania

Law no. 69/2023

According to the new provisions introduced by the Law in the Tax Code, digital nomads will be exempted from paying income tax and social security contributions for pension and health insurance in Romania for incomes derived from abroad, provided that their presence in Romania does not exceed 183 days during any period of 12 consecutive months (ending in the calendar year concerned).

We reiterate that the digital nomad is the foreign individual who is employed in / owns a company registered outside Romania and rendere services/ activities from the Romanian territory by using information and communication technology (as defined by the Government Emergency Ordinance no. 194/2002 on the regime of foreigners in Romania).

Order of the Ministery of Finance No 1235/2023 updating the amount of the delegation/ secondment allowance and the amount of the accommodation allowance provided for in the Annex to Government Decision No 714/2018 on the rights and obligations of staff of public authorities and institutions during delegation and secondment to another locality, as well as in the case of travel on official business

Starting with 01 April 2023, the per diem allowances granted by public authorities and institutions to its personnel for delegation, secondment, and accommodation in Romania will be increased as follows:

a) the amount of the delegation and secondment allowances is increased to 23 RON/day (previous amount was 20 RON/day);

b) the amount of the accommodation allowance is increased to 265 RON/day (the previous amount was 230 RON/day);

As a result, from 01 April 2023, the non-taxable daily amounts granted as per diem by private employers to its employees for delegation and secondment in the country (i.e., for which the maximum non-taxable limit is 2.5 times the legal level established for public institutions) will also increase (i.e., from 50 RON/day to 57.50 RON/day, which is the equilvanet of 23 RON x 2.5).

Order No 1.121/655/2023 of the Ministery of Finance and the Ministery of Labour and Social Solidarity on establishig the indexed monthly amount to be granted in the form of childcare vouchers for the first semester of 2023

According to the Order published in the Official Gazette No 258 of 29 March 2023, starting with April 2023, the monthly amount to be granted as of childcare vouchers is of 600 RON (the previous amount was 570 RON).

Order No 1.098/2.748/2023 of the Ministery of Finance and the Ministery of Culture on establishing the amount of the indexed amount to be granted in the form of cultural vouchers for the first semester of 2023

The amount of the monthly or occasional cultural vouchers is increased as of Aprilie 2023 to a maximum of 200 RON/month (previously 190 RON), respectively of maximum of 400 RON/event (previously 380 RON), according to the Order published in the Official Gazette No 246 of 24 March 2023.