How are different expense categories treated in Romania for reimbursement?

Expenses Invoicing Requirements

Receipts: For standard receipts, no name is required. In the case of entertainment related receipts however, please list the purpose of the event "business dinner with company x representatives" and list the names of all involved. 

To meet law requirements, each invoice is required to list:

According to the Romanian Tax Code, each receipt or invoice must include at least the following information:

Serial number;

The date of issuance of the document;

The date of supply of goods/services;

Details of the supplier: name, address, VAT registration number;

Details of the beneficiary: name, address, VAT registration number/tax identification number;

The description and quantity of goods/services supplied;

The price of supply, including VAT;

Taxable base, unit price, discounts;

VAT rate and/or provision from the EU VAT Directive/Romanian Tax Code regarding the VAT tax treatment applied;

VAT amount expressed in local Romanian currency (i.e. RON);

A reference to other invoices or documents previously issued when several invoices or documents are issued for the same operation.

Passports/Work Permits/Visa

Non-taxable expense

Transportation Expenses

No issues, can be claimed as non-taxable as long as receipt is supplied

Per diems

We really encourage Clients/EEs to use receipt reimbursement. 

Per diems are allowed with government-defined limits. Employees may claim up to 50 lei per day for domestic travel, as specified by law.

Air Travel/Bus and Train

No issues - Please supply receipt with claim

Taxi, Cabify, Uber, and related apps

No issues - Please supply receipt with claim

Car Rental

No issues - Please supply receipt with claim

Car Parking Fees

No issues - Please supply receipt with claim

Tolls

No issues - Please supply receipt with claim

Other Business Travel-Related Expenditure

No issues - Please supply receipt with claim

Travel Insurance

No issues - Please supply receipt with claim

Mileage and Fuel

Taxable - No statuatory rate in Romania 

Fuel cannot be submitted unless presented together with a car rental agreement.

Accommodation

No issues - Please supply receipt with claim

Meals (travel/events/during work)

Reimbursed when work related

Client Entertainment

Non-taxable expense -The name of each external client/contact and the name of the individual (with his/her job position)

Staff Entertainment

Non-taxable expense -The name of each external client/contact and the name of the individual (with his/her job position)

Mobile Phone bills

If an itemized bill is provided clearly showing business and personal costs - it can be reimbursed non-taxable. Otherwise, taxable

Broadband (Internet)

Taxable expense

Computer Equipment, Software, Office Space, Furniture, Phones, Other Assets

All fixed assets are reimbursed tax free if for business purpose. 

Furniture

Reimbursement of assets under 2500RON must be grossed up

Stationery

No issues as long as directly related to business - please supply receipt

Gifts

N/A

Coworking and Office Rentals

Non-taxable expense

Bank Charges

Non-taxable expense

Foreign Currencies

Non-taxable expense

Annual subscriptions

No issues if directly related to business - Please supply receipt

Training Expenses

No issues if directly related to business - Please supply receipt

Medical Claims/Health Check Up and related items/Medical Insurance

No issues as long as directly related to business - please supply receipt

Exception and Other tpyes of expenses

N/A

Event expenses (trade shows/conferences)

No issues as long as event directly related to business. Please provide relevant receipts

Meals (travel/events/during work)

Meals on business trips are not taxable. Free lunch/ meals while at local work area at office will be taxable

Di minimus expenses (Tips, no receipt)

It should be written in the receipt even if paid outside of the receipt

Payroll Reporting

N/A

Additional Reporting

N/A

Review process

N/A