The new amendments of the provisions referring to the activity of computer software creation shall enter into force starting with the first of July 2017.
Thus, the employees of economic operators operating on the territory of Romania in accordance with the legislation in force, the scope of which includes the creation of computer software (CAEN code 5821, 5829, 6201, 6202, 6209), will further benefit from the tax exemption on income from salaries and assimilated to salaries, provided in art. 60 pt. 2 of the Law no. 227/2015 regarding the Fiscal Code, if several conditions are cumulatively met.
Download Smart Update – June no. 3 to find out the new conditions imposed by the law and to stay updated with the latest legal provisions: