Updating the amount of the delegation/secondment and accommodation allowance | TaxFlash 85

Law no. 69/2023 for amending and supplementing Law no. 227/2015 regarding the Fiscal Code

In the Official Gazette, Part I No. 265 of 30 March 2023, Law No. 69/2023 on some amendments and additions to Law No. 227/2015 regarding the Tax Code was published.

The most important changes are the following:

- A mention is added regarding the exemption of the digital nomad from being a contributor to the public pension system, provided that his presence on Romanian territory does not exceed 183 days in any consecutive period of 12 months; the same provision applies to the public health system.

- A new category of non-taxable income is added - income from salary obtained by the digital nomad, under certain conditions:

• to have a signed labour agreement with a non-resident company;
• to provide services through information and communication technology;
• not to exceed 183 days on Romanian territory during any period of 12 consecutive months.

 

Order No 1235/2023 for 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 public authorities and institutions’ staff during delegation and secondment to another city, as well as in the case of business travel

In the Official Gazette, Part I no. 261 of 29 March 2023 it was published the Order for 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 public authorities and institutions’ staff during delegation and secondment to another city, as well as in the case of business travel:

Starting April 1 st 2023, the amount of the delegation/secondment allowance is increased from 20 to 23 lei/day.