Digital Nomads

In the Official Monitor of Romania, Part I, no. 265/30.III.2023, was published the Law no. 69/2022 for the amendment of the Fiscal Code.
 
This law will enter into force on 2nd April 2023.
 
According to the new law, digital nomads do not owe social contributions in Romania, provided that the digital nomad is present on the territory of Romania for one or more periods that do not exceed 183 days during any 12 consecutive month interval, which ends in the calendar year in question.
 
The digital nomad is the foreigner who is employed with an employment contract at a company registered outside Romania and which provides services using information and communication technology or who owns a company registered outside Romania, within which he/she provides services using information and communication technology and can carry out the activity of an employee or the activity within the company, remotely, by using information and communication technology.
 
Likewise, are not taxable in Romania the income from salaries or assimilated to salaries obtained by a non-resident individual with digital nomad status, from the activity he/she performs based on an employment contract with a company registered outside Romania and which provides services using information and communications technology or who owns a company registered outside of Romania, within which it provides services using information and communications technology and can carry out the activity of an employee or the activity within the company, remotely, by using information and communications technology, under the conditions in which natural person is present on the territory of Romania for a period or several periods that do not exceed 183 days during any 12 consecutive month interval, which ends in the calendar year in question.