Daily Travel Allowance (per diem)
The Order of the Ministry of Finance for the update of the amount of the daily allowance for secondment and delegation was published in the Official Gazette no. 68/27.01.2015.
The order states that the daily allowance amount is increased at 17 RON.
Therefore, the deductibility threshold for the daily travel allowance expenses is 2.5 x 17 = 42.5 RON.
The above provisions are applicable as of 27.01.2015.
Amendments to the law 571/2003 regarding the fiscal code
The Ordinance regarding legislative amendments to the Fiscal Code Law 571/2003 was published in the Official Gazette no. 74/01.28.2015. Among the most important amendments, we emphasize the articles referring to the revenues from independent performed activities (individually or in a form of association), salaries, pensions and agriculture activities, obtained by individuals with severe disabilities are exempt from income tax.
The above provisions are applicable as of 01.02.2015.