BDO Romania: Tax Alert – April 2022

Law no. 72/2022 for the repealing of some fiscal obligations and for the modification of some normative acts

In the Official Gazette no. 315 of March 31, 2022, it was published Law no. 72/2022. The most important changes are the following:

  • The differences of main fiscal obligations and/or unpaid ancillary fiscal obligations, established by the competent authority and communicated by tax decision, as a result of the reclassification of the amounts representing indemnities or any other amounts of the same nature, received during the delegation, secondment or deployment activity on the territory of another country, by employees of Romanian employers, are canceled.
  • The canceled amounts refer to the fiscal periods between July 1, 2015, and April 3, 2022. The amounts related to this period, which have already been collected, will be returned to the taxpayers upon request. The limitation period runs from the date of entry into force of this law.
  • The cancellation will be carried out ex officio, by the competent tax authorities, by issuing a decision to cancel the tax liabilities, which is communicated to the taxpayer.
  • The decisions which are issued, but not communicated, will no longer be transmitted to the taxpayers, and the amounts of the nature of those mentioned above will be deducted from the analytical records of the payer.


  • Article 76 paragraph (2), letter k) and m) and article 76 paragraph (4), letter h) of the Fiscal Code are modified, being added the specific allowance for the transnational posting and the additional benefits received by the employees based on the mobility clause. These types of income will be subject to the same tax treatment as the delegation/secondment allowance.
  • A new non-taxable ceiling for allowances is also introduced, in addition to the existing one. Thus, the delegation/posting allowance and the allowance specific to transnational posting, including the additional benefits received by employees under the mobility clause can be granted up to 3 basic salaries corresponding to the job held.
  • The threshold for the value of 3 basic salaries corresponding to the held job is calculated by relating the 3 salaries to the number of working days in that month, and the result is multiplied by the number of calendar days in the period of delegation/secondment/activity in another locality, in the country or abroad.
  • The above provisions are also applicable from the perspective of the mandatory social contributions and are to be applied starting with the incomes related to May 2022.
  • The tax reclassification of the amounts granted as delegation allowance, the posting allowance, the allowance specific to the transnational posting, and the additional benefits received by employees based on the mobility clause can only be done with the approval of the Labor Inspectorate (TLI).


  • Also, amendments are made to the definition of “allowance specific to transnational secondment” in Law 16/2017.
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