In the process of informing the taxpayers, ANAF published on the site an informative material regarding the fiscal facilities related to the expenses with early education, vocational and technical education, and dual education, thus:
In order to support vocational and technical education, dual pre-university and university education, by Law no. 239/2020 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, some fiscal facilities were introduced for economic operators-legal entities, but also for entities that determine the annual net income in the real system, based on accounting data, which make expenditures on early education or for organizing and conducting vocational and technical education, dual pre-university and university education.
Also, regarding the investments and fixed assets owned and used for the organization and development of vocational and technical education, dual pre-university and university education, according to the legal regulations in the field of national education, they are depreciable fixed assets, whose value is recovered from fiscally by deducting depreciation.
At the same time, in the same normative act, some fiscal facilities are provided in the sense of not taxing some students’ incomes during the dual pre-university and university education, according to the legal regulations in the field of national education or of the employees for the early education of their children.
Early education is a component of the national pre-university education system and consists of pre-school level (0-3 years) and preschool education (3-6 years), which includes the small group, the middle group, and the large group.
Dual education is a form of organization of vocational and technical education that takes place on a contract basis and has the following characteristics:
– is organized, in a unitary framework, by the educational units at the request of the economic operators or of the interested associative structures, such as chambers of commerce, branch employers’ associations, clusters as potential employers and practice partners;
– ensures an alternative route of education and professional training, organized on the basis of partnership and according to individual contracts of practical training concluded with the economic operators that assume as main responsibility the practical training of the students;
– economic operators ensure the practical training of students, scholarship, at least at the level of the one granted from public funds for vocational education, and other expenses for the quality training of students;
– is based on an extended partnership, ensuring the collaboration between the partner educational units, the central and local public authorities, and the economic and associative environment.
– taxpayers who make expenses with early education deduct from the profit tax due to the expenses with early education, but not more than 1,500 lei/month for each child. If the amount exceeds the profit tax due, the difference will be deducted, in order, from the payroll tax withheld by the taxpayer for employees, from the value-added tax due or from the excise duties;
– for the determination of the fiscal result are deductible expenses including the expenses made for the organization and development of vocational and technical education, dual pre-university and university education, according to the legal regulations in the field of national education;
– the investments made, as well as the fixed assets owned and used for the organization and development of vocational and technical education, dual education pre-university, and university, according to the legal regulations in the field of national education, are considered depreciable fixed assets.
– are deductible expenses in determining the annual net income from self-employment, determined in real terms based on accounting data, including expenses incurred for the organization and conduct of vocational and technical education, dual pre-university and university education, in accordance with legal regulations in the field of national education, except for depreciation expenses that are deductible within the limits of the law;
– within the meaning of the tax are non-taxable income including scholarships, prizes, and other rights in the form of accommodation, meals, transportation, work/protection equipment, and the like received by students during dual pre-university / university education, according to legal regulations in the field of national education;
– are not taxable income in the sense of income tax the amounts paid by the employer for the early education of employees’ children.