The deadline for submitting applications to the State Tax Service for the refund of state tax will be extended from 1 year to 3 years. In addition, a threshold of 20 million lei is introduced for transactions requiring the submission of information and, at the request of the State Tax Service, transfer pricing documentation. At the same time, taxpayers will have the opportunity to correct the information and files submitted. These and other amendments to the Tax Code and other normative acts were approved on Wednesday by the Government in support of taxpayers, IPN reports.
Farmers will be able to retain the preferential tax regime for social security contributions if at least 70% of their sales come from agricultural activity. Currently, this regime is only available to those who derive 95% of their income from agriculture.
Another new feature concerns the compensation of employees’ expenses for accommodation in tourist facilities in the country, as well as the possibility of deducting expenses related to holiday vouchers. These expenses will become non-taxable, up to a limit of 50% of the average salary in the economy.
Employers’ expenses for young employees in strategic industries will also be tax-exempt. At the same time, transportation and accommodation expenses for public sector employees, including medical and pharmaceutical workers in public institutions, will be compensated.
With regard to the sanitation tax, local public administrations will have the flexibility to decide who is subject to it: either persons domiciled in the locality or property owners. Currently, the tax is only applied to persons with a residence permit.
In the customs area, the project plans to cut the time it takes for the Customs Service to issue decisions on mandatory tariff information from 90 to 45 days.
At the same time, significant reductions in fines imposed following subsequent checks are proposed. Thus, if the goods were subject to documentary checks at the time of customs clearance, the fines will decrease from 40%–100% to 3%–5%. If a physical check was also carried out, the fine will be 1%–2% of the reduced import duties.
With regard to digitization and streamlining communication, starting January 1, 2027, all messages from public authorities addressed to individuals engaged in entrepreneurial activities and legal entities will be transmitted through the Government Portal of Legal Entities.
