The main changes regarding the Fiscal Code are the following:
– the depreciation expenses of the motor vehicles up to 3.5 tons with up to 9 seats are limited to RON 1.500/month
– the amounts granted by the entities over the limit of 2.5 times the legal level established for allowance received for the period of delegation in the country or abroad for employees of public institutions are assimilated to salaries
– the entities which obtained in 2012 the incomes that have not exceeded the equivalent in RON of 65,000 euros have to pay tax on incomes of micro-enterprises. This provision is applicable also for those entities which meet this criteria in 2013
– for the incomes obtained from Romania by nonresidents, established in a country with which Romania has not concluded a convention for the avoidance of double taxation, will be applied a rate of 50%
– the re-registering for VAT purposes of the taxable persons which have their business activity outside of Romania.