The Order of the Minister for Public Finances no. 2903/2016 regarding the treatment towards the activity implying the development of computer programs, published in the State Gazette no. 22 of January 9, 2017, regulates the way in which, in 2017, programmers benefit from tax exemption regarding their income originating from salaries, while also listings the supporting documents.
Thus, the first change would be removing the condition under which the employer needs to have achieved in the previous year an income of 10.000 USD from software sales.
Practically, this exemption can be granted from the very start of an activity implying the development of computer programs,
It must be clearly stated that the order will be enforced from the 1st of February 2017 (the month following the release in the State Gazette).
According to the regulations mentioned, the exemption will be granted to the employees of the economic operators whose activity takes place in Romania according to the current legislation, whose object of activity includes the development of computer programs (NACE code 5821, 5829, 6201, 6202, 6209), while observing several conditions at the same time:
- the positions of the employees correspond to the list including the occupations mentioned in the annex to the order.
- They own a diploma granted after completing a form of long term higher education or after completing the first cycle of Bachelor’s degree studies
- The employer reached in the previous fiscal year and registered separately in the analytic balances income originating from the development of computer programs.
The supporting documents required for tax exemption are the following:
- The constitutive act, for the economic operators
- The establishment plan of the employer
- The job description
- The certified true copy of the diploma granted after completing the studies
- The certified true copy of the individual employment contract
- The payroll prepared separately for employers
- The internal order, approved by the management body designated by the employer
- The analytical balance in which the income originating from the development of computer programs should be distinctively mirrored
- The occupations for which the tax exemption is granted are the following:
- Database manager
- Computer system engineer
- Software system engineer
- Computer project manager
- Computer system designer
- Computer system programmer
In conclusion, starting with the 1st of February, the employees of the economic operators performing their activity in Romania according to the current legislation, whose object of activity includes the development of computer programs, will benefit from tax exemption for the income originating from salaries.