The main amendments introduced by this ordinance are related to:
– incomes from salaries: the daily allowance which exceeds the level of 2.5 times the ceiling set for public institution will be subject to salary tax and mandatory social security contributions.
– incomes of micro-enterprises
Per 2013, the ceiling of Euro 65,000 will be calculated:
– starting 1st January, 2013, for the taxpayers who apply the income tax on micro- enterprises starting with this date
– starting 1st of February 2013 if the taxpayers apply this regime starting with 1st of February 2013.
– incomes obtained from Romania by non-residents
The following types of income are subject to withholding taxes (unless an applicable double tax treaty applies) on revenues derived from Romania even if the services are performed abroad: management, advisory services in any field, marketing, technical assitance, design and research in any field, advertising and publicity, irrespective the way of performing, the services carried out by lawyers, engineers, architects, notaries, accountants, auditors.