Looking to hire in Romania

Employees must submit current-year expenses within 60 days of the expense date or within 30 days after returning from a business trip, whichever is later. Prior-year expenses are not accepted after February 1 of the following year.

All expenses must be reviewed and approved by the employee's manager. Expenses submitted without the required documentation will be treated as taxable. Invoices must be issued in the employee's name, and for certain expenses such as business travel, a bank statement showing the charge must accompany the supporting documents. Laptop purchases must show the serial number, IMEI, and MAC address on all tax invoices and receipts. Business travel expenses must be supported by a Business Travel Order Form completed before travel and submitted with invoices and receipts afterward, and fuel expenses for an employee’s own vehicle require a travel log.

Phone, internet, and coworking costs are treated as taxable benefits in Romania when reimbursed, as they are reclassified as allowances. No supporting documents are required for these categories, but their taxable nature should be considered when planning benefits.

Work equipment and many office supplies can be reimbursed tax-free when supported by proper tax invoices or receipts in the employee’s name. Furniture, printers, and similar items without documentation are treated as taxable allowances. Software subscriptions and certain other items must also be backed by a bank statement showing the charge.

Most genuine business travel costs in Romania are non-taxable when properly documented and linked to a business trip covered by a Business Travel Order Form and supporting bank statements. Public transport without documentation is treated as a taxable allowance, and recurring car leasing charges are taxable even if related to business use.

Meals taken during business travel and client or partner meals can be reimbursed tax-free when supported by appropriate invoices or receipts and, for client meals, an attendees list in the claim description. Everyday groceries are treated as taxable and reclassified as an allowance when reimbursed by the employer.

Training, courses, and books related to work can be reimbursed on a non-taxable basis when supported by tax invoices or receipts, bank statements, and, for trainings and courses, a certificate of completion. Gifts and promotional items provided by the employer are non-taxable up to RON 300 per recipient for specific occasions such as Easter, Christmas, International Women's Day, and Children's Day; any amount above this threshold is taxable.

Under EU rules, employers must reimburse protective eyewear and eye exams when needed due to screen work, and employees may deduct these costs up to a limit from their own taxes. Screen eyewear and eye exams require receipts or tax invoices, and for eyewear, medical certification and eye exam results are needed; the combined annual limit for these deductions is €200 per year, with eye exam costs included within that limit.

In Romania, gifts in cash or in kind, including gift vouchers, are non-taxable up to RON 300 when given to employees and their minor children on Easter, Christmas, or similar religious holidays, to female employees on March 8 (International Women's Day), or to employees’ minor children on June 1 (Children's Day). If the total value of such gifts exceeds RON 300, the excess becomes taxable income.

Before any business trip, a Business Travel Order Form must be completed, signed, and stamped, capturing details such as expense types and amounts, travel dates, destination, and business purpose. After the trip, employees must verify supplier and amount details before submitting the form to accounting; travel, accommodation, and meal expenses submitted without this form may be taxed.

Romanian law requires employers to provide a per diem for business trips to cover meals, local transportation at the destination, and incidental expenses, in addition to travel between cities and accommodation. Employees qualify when the trip lasts at least 12 hours and is at least 5 km from their usual workplace, and per diems are non-taxable only within defined fixed and variable limits; any excess is taxed as income.

Romanian tax rules do not set a fixed mileage rate for employees using their own vehicle for work. Instead, employees may claim non-taxable reimbursement of fuel costs for business use when they provide a travel log and fuel receipts, although using a personal vehicle for business purposes is generally discouraged.

Bonuses in Romania include both contractual and discretionary payments such as incentives and commissions, and they are taxed as regular income with all applicable social security contributions. Romania applies a flat tax rate and withholds taxes at source, so pay periods that include bonuses may show higher withholding amounts.