Inter-alia the main amendments brought by the ordinance are the following:
• Increasing the ceiling on non-taxable vouchers offered as a gift to employees for various occasions to the amount of RON 300;
• The suspension of the fiscal facilities regarding early education has been extended;
• The e-Invoice system for transactions between companies will become operational on April 1, 2022, suppliers having the opportunity to submit invoices issued in the national system on electronic invoice RO e-Invoice regardless of whether or not the recipients are registered in the RO e-Invoice Register and will become mandatory from July 1, 2022 for products with high fiscal risk traded between companies;
• The possibility of purchasing with a reduced VAT rate of 5% a single home whose value exceeds the amount of RON 450,000, but does not exceed the amount of RON 700,000 (equivalent to EUR 140,000), excluding VAT. A Register has also been introduced which should cover all transactions with homes that benefit from a reduced quota, regardless of value;
• The minimum gross salary in the country guaranteed for payment may be applied for an employee for a maximum period of 24 months from the moment of concluding the individual employment contract;
• Failing to pay the witholding taxes could be a criminal ofense ;
• Extension of the deadline for submitting the applications regarding the amnesty of the interests and fiscal penalties provided in GEO 69/2020 until 30.06.2022.