I. Order no. 2044/2023 for the amendment and completion of the annex to the Minister’s Order finances no. 1.528/2022 regarding the establishment of the Procedure for granting fiscal facilities in the field of construction

Published in the Official Gazette no. 607/03.07.2023

Amends and completes the Procedure for granting fiscal facilities in the field of construction, with the following:

  • Fiscal facilities in the field of construction are granted only to individuals who obtain income from wages and wages assimilated to wages on the basis of  individual employment contracts, for the activity carried out in Romania. The monthly gross income from wages and wages are calculated at a gross employment wage for 8 hours of work/day of at least 4,000 lei per month.
  • Granting fiscal facilities is the responsibility of the employer.
  • To determine the percentage of 80% of the total turnover, when calculating the turnover actually achieved from the construction activity, employers consider only the income from the construction activity carried out on the territory of Romania and proceed as follows:
  1. In the case of existing employers on January 1 of each year, the ratio between the actual turnover from the construction activity and the total turnover is calculated cumulatively for the corresponding period of the current year, including the month in which the exemption is applied. In the situation where the percentage resulting from the calculation of the ratio is at least 80% of the total turnover, the fiscal facilities are granted for the duration of the current year, in compliance with the condition regarding the CAEN code, throughout the period of application of the fiscal facilities.
  2. In the case of newly established employers, the actual turnover from the construction activity and the total turnover are calculated cumulatively from the date of registration, including the month in which the exemption applies. In order to benefit from the tax facilities, the ratio between the turnover actually achieved from the construction activity and the total turnover must be at least 80%.

II. Order no. 2043/2023 for the amendment and completion of the annex to the Order of the Minister of Finance no. 1,525/2022 regarding the establishment of the Procedure for granting fiscal facilities in the agricultural sector and in the food industry

Published in the Official Gazette no. 611/04.07.2023

Amends and completes the Procedure for granting fiscal facilities in the agricultural sector and in the food industry, with the following:

  • Fiscal facilities in the agricultural sector and in the food industry are granted only to individuals who obtain income from wages and wages assimilated to wages based on individual employment contracts, for the activity carried out in Romania. The gross monthly income from wages and salaries is calculated at a gross employment wage for 8 hours of work/day of at least 3,000 lei per month.
  • Granting fiscal facilities is the responsibility of the employer.
  • Regarding the determination of the turnover actually achieved from the activity in the agricultural sector and in the food industry, for the establishment of the income from the sale of products, including through own outlets, the income from the sale of finished products, semi-finished products, products are taken into account residuals and goods, which are obtained from own production.
  • For the application of fiscal facilities, the turnover made on the basis of a contract, order or other documents specific to the agricultural sector and the food industry is taken into account, in compliance with the condition regarding CAEN codes, and covers labor, materials, machinery, transport, equipment, equipment, realized and uninvoiced production corresponding to the value of products in stock at the end of the reporting period, recorded in accounting at the end of the reporting months.

III. Order no. 1090/2023 for the approval of the Determination and Regularization Procedure the difference in profit tax/microenterprise income tax that was redirected in addition to the amounts that can be redirected, according to the law, as well as regarding the modification and completion of the Order of the President of the National Fiscal Administration Agency no. 587/2016 for the approval of the model and content of the forms used to declare taxes and fees with a self-imposed or withholding tax regime

Published in the Official Gazette no. 643/13.07.2023

Approves the Procedure for determining and regularizing the difference in profit tax/microenterprise income tax that has been redirected in excess of the amounts that can be redirected.

In the situation where, after the submission of the redirection form, the profit tax or microenterprise income tax due is rectified in the sense of reducing it, and the taxpayers redirected an amount greater than the amount that could be redirected, the taxpayer owes the state budget the difference in tax on the profit/income tax of the micro-enterprises that were diverted in addition, as well as the additional tax obligations calculated from the date of transfer of the difference.

The nomenclature of payment obligations to the state budget is completed with two new positions, positions 91 and 92, with the following content:

  • The profit tax difference that was redirected in addition;
  • The difference in micro-enterprise income tax that was further redirected.

IV. Order no. 2386/555/2023 for the modification of the Norms for the application of the provisions of the Ordinance Government emergency no. 158/2005 regarding holidays and social health insurance allowances, approved by the Order of the Minister of Health and the President of the National Health Insurance House no. 15/2018/1.311/2017

Published in the Official Gazette no. 662/19.07.2023

Amends the phrase “7 years” with the phrase “12 years” in the contents of the Application Norms, as a result of the entry into force of law no. 179/2023, which extended the period until which leave and allowance for the care of a sick child can be granted, from 7 years to 12 years.

Amends the wording of the provision regarding the minimum insurance period from art. 6 paragraph (1), which is 6 months completed in the last 12 months prior to the month for which the initial medical leave certificate is granted, versus 6 months completed in the last 12 months prior to the month for which the medical leave is granted, as previously formulated.

Currently, there has been no update of the Labor Code, which provides as a reason for suspending the individual employment contract for situations concerning the employee: leave to care for a sick child up to the age of 7 or, in the case of a disabled child, for intercurrent conditions, until the age of 18.

V. Order no. 2387/554/2023 regarding the amendment of annex no. 1 to the Order of the Minister of Health and to the president of the National Health Insurance House no. 1.192/745/2020 for the approval of the unique model of the medical leave certificate and the instructions regarding the use and how to complete the medical leave certificates on the basis of which allowances are granted to insured persons from the social health insurance system and from the work accident insurance system and occupational diseases

Published in the Official Gazette no. 662/19.07.2023

Amends the unique model of the medical certificate and the instructions regarding their use and completion, with the following:

  • In the heading Medical-surgical emergency/Infectious contagious diseases from group A/Infectious contagious diseases for which the isolation  measure is instituted, the phrase Date/Signature is replaced by the phrase Date/Signature/Stamp.
  • Medical leave code 09 certificate is being updated, with the wording Care of a sick child aged up to 12 years or a disabled child for intercurrent conditions, until they reach the age of 18.
  • On the medical certificate code 09, the specialist doctor or, as the case may be, the attending physician will write in the “Observations” column – “09 Care of a sick child up to 12 years old or a disabled child for intercurrent conditions, until the at the age of 18 … 85%”, using the signature and stamp.

Medical leave certificate forms in the previous format are used until the existing stock is depleted.

VI. Law no. 241/2023 to supplement Law no. 53/2003 – Labor Code

Published in the Official Gazette no. 673/21.07.2023

Introduces a new article in the Labor Code, which establishes that, upon request, employees who have dependent children up to 11 years of age benefit from 4 days per month of work at home or telework, except in situations where the nature or the type of work does not allow the activity to be carried out under such conditions.

In the situation where both parents are employees, the request will be accompanied by a declaration on the other parent’s own responsibility, from which it can be seen that, for the same period, the other parent did not simultaneously request to carry out the activity at home or telework.

Employers must ensure that the period of telework or work at home is submitted to the General Register of Employee Records (REVISAL), based on addendums to la labour contracts signed by both parties, which contain the mandatory conditions provided by law.

VII. Order no. 2.195/2023 of the Ministry of Finance for the approval of the Reporting System accounting on June 30, 2023 of economic operators

Published in the Official Gazette no. 677/24.07.2023

Approves the accounting reporting system on June 30, 2023 for economic operators.

The accounting reports on June 30, 2023 are submitted in electronic form, on the www.e-guvernare.ro portal, signed with a qualified digital certificate, until August 16, 2023 at the latest.

The electronic format of accounting reports consists of a pdf file, to which an xml file is attached.

The following entities do not prepare accounting reports on June 30, 2023:

  • Those that have not carried out activity from the date of establishment until June 30, 2023,
  • Those that were temporarily inactive throughout the first semester of 2023,
  • Those established during 2023,
  • Legal entities that are in the process of liquidation.

VIII. Emergency ordinance no. 69/2023

Published in the Official Gazette no. 691 / 27.07.2023

Amends law no. 165/2018 regarding the granting of vouchers, as follows:

  • During the period August 1, 2023 – December 31, 2023, the maximum nominal value of a meal ticket cannot exceed the amount of RON 35;
  • Starting from January 1, 2024, the maximum nominal value of a meal ticket cannot exceed the amount of RON 40. The provision will also  apply for the  months of August and September 2024.

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