1.Order no. 2044/2023 for the amendment and completion of the annex to the Order of the Romanian Ministry of Finance no. 1,528/2022 on establishing the Procedure for granting fiscal facilities in the field of constructions in Romania.
Considering the provisions of art. 60 point 5, art. 1381 para. ( 1 ), art. 154 para. ( 1 ) letter r ) of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions,
pursuant to art. 60 point 5 letter d ) of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions, of art. 10 para. ( 4 ) from Government Decision no. 34/2009 on the organization and functioning of the Ministry of Finance, with subsequent amendments and completions,
the Ministry of Finance issues the following order:
In order to apply the fiscal facilities in the field of constructions, the employers who carry out the activities related to at least one of the CAEN codes provided in art. 60 point 5 letter. a ) of the Fiscal Code proceed as follows:

In the case of employers existing on January 1st of each year:
a) the ratio between « The turnover actually made from the construction activity » and « Total turnover » determined according to art. 4, cumulated for the corresponding period of the current year, including the month in which the exemption applies;
b) in the situation where the percentage resulting from the calculation of the report from letter a ) is at least 80% of « Total turnover » determined according to art. 4 point 1, the fiscal facilities are granted during the current year in compliance with the condition provided in art. 60 point 5 letter a ) of the Fiscal Code throughout the application of the fiscal facilities;

In the case of newly established employers:
a) indicators « turnover actually achieved from the construction activity » and « Total turnover » determined according to art. 4 is calculated cumulatively from the date of registration, including the month in which the exemption applies;
b) to benefit from tax facilities, the ratio between « Turnover actually made from construction activity » and « Total turnover » determined according to letter. a ) must be at least 80%.”