By introducing the fiscal facilities provided at letter (i ^ 2) from art. 25 par. (4) of the Fiscal Code, the taxpayers who make expenses with early education can deduct from the tax on profit due, the expenses with early education made for the benefit employees, but not more than 1,500 lei / month for each child. If the amount exceeds the income tax due, the difference will be deducted, in order, from the payroll tax withheld by the taxpayer for the employees, from the value added tax due or from the excise duties due.
Expenses related to the operation of early education units in the administration of the taxpayer or the amounts paid by the taxpayer for placing the children of employees in early education units located in units providing early education services, according to current legislation, are considered non-deductible expenses when calculating income tax.
In accordance with the Law no.1 / 2011 of national education, at art.23 paragraph (1), early education (0-6 years), is a component of pre-university education, consisting of pre-school level (0-3 years) and education preschool (3-6 years), which includes the small group, the middle group and the large group.
According to art.27 (1) of Law no.1 / 2011, with subsequent amendments and completions, preschool education is organized in nurseries, kindergartens and day centers, while preschool education is organized in kindergartens (art.28).
Kindergartens can function as units with legal personality or within other school units with legal personality.
The external evaluation activity, for granting the provisional operation authorization, the accreditation, respectively for the periodic evaluation of the education providers that organize and carry out educational activities corresponding to the Romanian educational system, is carried out by the Romanian Agency for Quality Assurance in Pre-University Education, hereinafter referred to as ARACIP
The accreditation process involves two successive stages:
a)temporary operation authorization;
b)accreditation.
The process of periodic external evaluation of the quality of education in accredited pre-university education units is performed at least once every 5 years.
The provisional operation authorization is the stage in which the educational unit / educational institution / interested organization, based on the external evaluation carried out, in accordance with the law, acquires the quality of education provider, by order of the Minister of Education and Research, at the proposal of ARACIP, published in the Official Gazette of Romania, Part I, and produces effects starting with the next school year.
Education providers, with levels of education / specializations / professional qualifications authorized to operate provisionally, are part of the national education network and have the right to manage teaching, non-teaching and research staff, according to their own development strategy, to participate in programs. national and international and to manage school documents in pre-university education, in accordance with the law.
The accredited education provider is subject to external evaluation every 5 years by ARACI.
The national register of pre-school and pre-school early childhood providers can be consulted at https://aracip.eu/categorii-documente/info-unitati-invatamant-registre
The pre-school early education units are authorized for temporary operation at the establishment and have the obligation to request accreditation within maximum 2 years from the date of establishment, except for the accredited pre-university education units of kindergarten or day center type, registered in the National Register of accredited providers of preschool education held by ARACIP, for which the groups are considered by law authorized to operate provisionally and will be subject only to the evaluation process for accreditation, no later than the end of the first year of operation.
Also, the accredited early preschool education providers have the obligation to request ARACIP to carry out the periodic external evaluation procedures 3 years after obtaining the accreditation. The periodic external evaluation 3 years after obtaining the accreditation is mandatory and is equivalent to the re-accreditation of the preschool early education providers, attesting the fulfillment of the minimum operating standards by the respective providers and their re-registration in the corresponding Register.
The periodic external evaluation of the quality of education is performed every 5 years, after obtaining the accreditation / re-accreditation and certifies the existing quality level in the respective institution, with the issuance by ARACIP of a certificate in this respect.
2020 Methodology for institutional evaluation in order to authorize, accredit and periodically evaluate the organizations providing education approved by Decision 993/2020
Methodology of organization and functioning of nurseries and other pre-school early education units, approved by Government Decision no. 1252/2012
Order no. 3412/2013 on the approval of the Institutional Evaluation Methodology for the Authorization, Accreditation and Periodic Evaluation of Early Preschool Education Providers