VAT refunds, the new deadline for updating CAEN codes, and anti-fraud checks
October 5, 2026Dosca Aliona
This autumn has once again brought legislative and tax updates with a direct impact on company operations.
READ MOREWhat are the adjustments to non-salary benefits starting in October 2026?
Read article
October brings slight increases for two types of value vouchers: nursery vouchers and cultural vouchers. According to Order 1187/2026, starting in October 2026, the maximum value of nursery vouchers has been raised from 740 lei to 770 lei. As of the same month, under Order 1187/2026, the value of cultural vouchers has also increased—from 490 lei per event and 250 lei per month to 510 lei per event and 260 lei per month, respectively. For both categories of vouchers, the new value applies starting with the second half of 2026 and remains valid for the first two months of 2027.
In accordance with the provisions of Art. 18 of Law 165/2018, employees may receive nursery vouchers as follows:
1. Nursery vouchers are value vouchers granted on a monthly basis to employees who do not receive the leave and allowance for raising a child up to the age of 2 (or up to the age of 3 in the case of a child with a disability).
2. Nursery vouchers may be used solely to pay fees at the nursery where the child is enrolled.
3. Nursery vouchers are granted, upon request, to one of the parents or to the guardian entrusted with the child’s upbringing and education, based on the family record book.
4. Professional foster parents or persons hosting a child placed in emergency care—pursuant to Law no. 272/2004 on the protection and promotion of children’s rights (republished, as subsequently amended and supplemented)—are not eligible for nursery vouchers.
In accordance with the provisions of Art. 21 of Law no. 165/2018, employees may receive cultural vouchers, as follows:
1. Cultural vouchers are value-based vouchers issued to employees—either monthly or on an occasional basis—to cover the cost of cultural goods and services.
2. Cultural goods and services may include:
a) subscriptions or tickets for performances, concerts, film screenings, museums, festivals, fairs and exhibitions (permanent or traveling), and theme parks, including those designed for children;
b) books, school textbooks, music albums, and films, in any format.
The charts below show the evolution of the value of nursery vouchers and cultural vouchers over the past three years:


Conclusion
Although the value of cultural vouchers and nursery vouchers has increased, the value of meal vouchers has remained at 45 lei/day, as they are based on different reference indices.