Through the order of the Ministry of Public Finance no. 835/2015, which came into force on July 30th , the conditions for the tax exemption income for the IT employees were modified. Thereby, the annex 2 from the MPF Order no. 1479/2013, has been eliminated. Therefore, the tax exemption is not anymore conditioned by the specialization.
Point c) of article 1 was modified as follows: have a diploma granted after completing a long-term form of higher education or a diploma granted after completing the first cycle of university education, issued by a higher education accredited institution and actually provide one of the activities listed in the annex;
In the order of the MPF no. 1479/2013, point c) of Article 1 it was stated: they have a diploma granted after completing a form of long-term higher education or hold a diploma granted after completing the first cycle of university education issued by a higher education accredited institution, having registered one of the specialties listed in annex no. 2 and effectively provide one of the activities listed in annex no. 1.
The specializations list was: Automatics and Industrial Informatics, Computers, Electrical and Computer Engineering, Electronics, Applied Electronics, Electronics and Telecommunications, Communications, Mathematics, Mathematics and Computer Science, Informatics, Economic Informatics, Applied Informatics, Economic Cybernetics and Informatics, Cybernetics and Economic Forecasts, Statistics and Economic Forecasting, Accounting and Management Information Systems, Computer and information systems for defense and homeland security, Engineering Information, Technology Information, Industrial Informatics, Applied Informatics in materials engineering, Applied Mathematics and Informatics in engineering, Economic cybernetics, Computer Physics, Computer Chemistry, Automatics and Applied Informatics, Equipments for modeling, simulation and computerized warfare management, Multimedia systems engineering, Technology and telecommunications systems, Remote controls and electronics in transport, Communications, Equipments and military electronics systems.
The new order states that from the exemption will benefit also citizens from the member states of the European Union, European Economic Area and Swiss Confederation, whose diplomas are assimilated, through the specialized structures of the Ministry of Education and Scientific Research, with the diploma granted after completing a form of long-term higher education or with the diploma granted after completing the first cycle of university education.
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