{"id":14385,"date":"2023-01-31T18:10:03","date_gmt":"2023-01-31T15:10:03","guid":{"rendered":"https:\/\/www.kreston.ro\/2023\/01\/31\/tax-changes\/"},"modified":"2023-02-01T15:18:24","modified_gmt":"2023-02-01T12:18:24","slug":"tax-changes","status":"publish","type":"post","link":"https:\/\/www.kreston.ro\/en\/2023\/01\/31\/tax-changes\/","title":{"rendered":"Tax changes"},"content":{"rendered":"<p><strong>Tax-exempt sports activities<\/strong><\/p>\n<p>A new exemption from tax and social contributions was regulated by Law 34\/2023. This provides that subscriptions for sports activities paid by employers are not taxable up to an annual limit of 400 euros. The benefit will be included in the list of salary advantages for which the ceiling of 33% of the gross employment salary also applies. The law will enter into force in February 2023.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Reduced VAT for photovoltaic panels and heat pumps<\/strong><\/p>\n<p>The reduced VAT rate for photovoltaic panels and heat pumps was introduced by Law 39\/2023. The Law provides the decrease from 19% to 5% of VAT rate for the delivery of heat pumps, photovoltaic panels and solar thermal panels. The law amends article 291 para. (3) of the Fiscal Code.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax-exempt sports activities A new exemption from tax and social contributions was regulated by Law 34\/2023. This provides that subscriptions for sports activities paid by employers are not taxable up to an annual limit of 400 euros. The benefit will be included in the list of salary advantages for which the ceiling of 33% of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-14385","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"featured_image_src":{"landsacpe":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-1140x445.png",1140,445,true],"list":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-463x348.png",463,348,true],"medium":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-300x169.png",300,169,true],"full":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover.png",1500,845,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tax changes - Kreston Romania<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kreston.ro\/en\/2023\/01\/31\/tax-changes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax changes\" \/>\n<meta property=\"og:description\" content=\"Tax-exempt sports activities A new exemption from tax and social contributions was regulated by Law 34\/2023. 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