Tax Flash No. 3/2017

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Order no. 2903/2016  regarding the classification within the computer programming activity was published in the Official Gazette 22/2017

  • The condition regarding the application of the income tax exemption only by those employers who have recorded in the previous year an annual income of at least the RON equivalent of USD 10,000 for each employee who benefits from the income tax exemption was eliminated.
  • The income tax exemption will also apply to companies that are established during the fiscal year as well as to companies that were reorganized, in accordance with the law.
  • The Order mentions that the employer may keep the supporting documents regarding the persons that benefit from the income tax exemption in electronic form, provided that they are using an extended electronic signature based on a qualified certificate, awarded by an accredited service provider.

Order 1475/2016 for the aproval of the Norms for completing the statistic form Intrastat was published in Official Gazette 25/2017

  • The Intrastat threshold for intra-Community entries of goods was extended to lei 900,000, the previous threshold being lei 500,000.
  • The Intrastat threshold for intra-Community departures of goods remains unchanged, namely lei 900,000.

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