- Romanian Order no. 20.463/3.964/967/1.415/2023 regarding the qualification on the activity of creating computer programs
Employees of economic operators who carry out their activity on the territory of Romania in accordance with the legislation in force, whose object of activity includes the creation of computer programs, benefit from the exemption from the payment of tax on income from salaries and assimilated to salaries if the following conditions are met cumulatively:
a) the roles on which they are employed correspond to those from the list of occupations and activities referred to in sections 1 and 2 of the annex;
b) the role is part of a compartment having as its object of activity at least one of the following areas, highlighted in the employer’s organizational chart: information and communication technology, artificial intelligence and emerging digital technologies, electronic tax administration, databases, e-government services and digital transformation;
c) hold a bachelor’s degree obtained after completion of a form of long or short-term higher education or after completion of the first cycle of undergraduate studies, issued by an accredited higher education institution, or hold a high school degree and attend the courses of an accredited higher education institution and effectively perform one of the activities set out in the annex;
d) the employer made in the previous fiscal year and recorded separately in the analytical balances income from the activity of creating computer programs for marketing;
e) the annual revenues referred to in letter d) have a value representing at least the equivalent in lei of EUR 10,000 (calculated at the average monthly exchange rate communicated by the National Bank of Romania, for each month in which the income was registered) for each employee benefiting from the income tax exemption.
2. Romanian Order no. 1063/2023 for the approval of the financing Guide of the Program on the installation of photovoltaic panels systems for the production of electricity, in order to cover the consumption needs and the delivery of the surplus in the national network
- Financing is granted up to 90% of the total amount of eligible expenses, up to the amount of 20,000 lei. The amount financed by the Authority shall be subtracted by the validated installer from the total amount of the invoice and the difference shall be borne by the final beneficiary from its own financial sources.
- The applicant’s registration is made at one of the validated installers who have concluded a participation contract with the Authority, within the limits of the funds allocated to the region where the building on which the project is implemented is located.