Facilitate or create an IT company in Romania
If you have an IT company in Romania, you can benefit from some general tax facilities, but you also have a special facility, specific to this area. Let's see what these facilities are and how we can benefit from them. For more info mail frjacobs@telenet.be
General facilities
Employers can benefit from budget subsidies, based on Emergency Ordinance no. 60/2018 for the modification and completion of some normative acts in the field of labor force.
1. If you recruit graduates / unemployed you can receive monthly, for a period of 12 months, for each graduate / unemployed unemployed.
2. If you are unemployed who within 5 years from the date of employment meet the conditions for applying for a partial early retirement or for granting the old-age pension, if you do not meet the conditions for applying for a partial early retirement, you will benefit monthly. the period of employment, until the date of the fulfillment of the respective conditions,
3. There are also facilities if you place young people at risk of social marginalization of apprentices (2,250 lei / month for the entire duration of the apprenticeship contract).
4. The employer who concludes a traineeship contract benefits, upon request, during the duration of the traineeship contract, of an amount in amount of 2,250 lei / month, granted from the unemployment insurance budget, within the limits of the funds allocated with this destination.
Conditions to be met:
• To be eligible for a grant, graduates must be indefinitely employed.
• If employers employ unemployed persons over 45 years of age, unemployed who are sole supporters of single-parent families, long-term unemployed or young NEETs, they must terminate their contract for an indefinite period and have the obligation to maintain employment or employment relationships. service for at least 18 months.
The tax exemption of the reinvested profit
Profit invested in technological equipment, electronic computers and peripheral equipment, machines and home appliances, control and billing, in computer programs, as well as for the right to use computer programs, products and / or purchased, including on the basis of leasing contracts. financially and put into operation, used for the purpose of carrying out the economic activity, it is tax exempt. The income tax exemption related to the investments made is granted within the limit of the profit tax due for the respective period.
More info mail frjacobs@telenet.be
Special facilities
Tax exemption for programmers' salaries, under certain conditions.
In order to apply the exemption, companies from Romania can be registered whose object of activity includes the creation of computer programs, having the CAEN codes:
• 5821 Computer game editing activities
• 5829 Editing of other software products
• 6201 Custom software activities (customer-oriented software)
• 6202 Information technology consultancy activities
• 6209 Other service activities regarding information technology
The conditions that must be cumulatively fulfilled are the following:
• The positions on which they are employed correspond to the list of occupations mentioned below.
• The position is part of a specialized department of computer science, highlighted in the organization chart of the employer, such as: department, department, office, service, office, compartment or the like.
• I hold a diploma awarded after completing a long-term or short-term form of higher education or I hold a diploma awarded after the completion of the first cycle of undergraduate studies, issued by an accredited higher education institution or hold a baccalaureate diploma and follow the courses of an accredited higher education institution and effectively provide one of the activities provided below.
• The employer made in the previous fiscal year and recorded separately in the analytical balances incomes from the activity of creating computer programs for marketing.
• The respective annual incomes have a value of at least the equivalent in lei of 10,000 euros (calculated at the monthly average exchange rate communicated by the National Bank of Romania, for each month in which the income was recorded) for each employee who benefits from the tax exemption on income.
More info mail frjacobs@telenet.be
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