The main news of the rules applicable so far:
Extension of covered areas
A concrete list of activities accepted for the specialized compartments in which the IT-hist stations are located has been introduced.
In addition to a few rewording, the authorities have adjusted the condition relating to the employer’s specialized IT compartment where the income tax exemption item or posts must be found. The rules so far provided that the post must be part of a specialized computer compartment, highlighted in the employer’s organization chart – such as: direction, department, office, service, office, compartment or the like. The new rules stipulate that the post must be part of a compartment whose object of activity is at least one of the following areas, highlighted in the employer’s organization chart:
- information and communication technology;
- artificial intelligence and emerging digital technologies;
- tax administration in electronic format;
- e-government and digital transformation services.
The tax exemption also applies to employees in local public institutions
Since January 2023, it has been established that the tax exemption is also valid for state ITists, but this only targeted employees in central public institutions. The new rules extend the facility to cover IT-ists in local public institutions ( „ local public institutions ” is a generic name that includes, according to legislation, communes, cities, municipalities, sectors of Bucharest, counties, Bucharest, institutions and public services under their subordination, with legal personality, regardless of the way of financing the activity. )
Regarding the competencies and attributions specific to the position, for the IT-ists from the state it is provided, more recently, that they can appear in other legal acts that provide for the service attributions of the employees, in addition to the job description. At the same time, it is provided that the positions of ITists can also be part of the category of those established outside the organization chart of central and local public institutions.
The facility can also be applied to delegated employees
Another notable change concerns the acts on the basis of which the activity of creating computer programs is carried out. In addition to the individual employment contract, the service report, the act of secondment and the special status provided by law, the act of delegation is entered on the list, which was not previously included in the rules on income tax exemption.
The previous rules of the income tax exemption for IT-ists apply until the revenues for May 2023, and the new rules apply from the revenues for June 2023.