The law contains amendments with respect to Law 227/2015 on the Fiscal Code for amending art. 477, line (7). As such, it has been clarified that the tax for advertising and publicity services will be declared and paid by the service provider. The tax will fall due to the local tax authorities by the 10th day of each month following the one when the advertising and publicity service contract came into force.

This law also brings changes to the articles 178-183 regarding an individual’s liability to pay health insurance contributions for certain categories of income as follows:

– Individuals who derive income from investments or from other sources in 2016 are not liable to pay health insurance contributions for these income streams as long as the monthly taxable basis is lower than the value of the national minimum gross salary.
– Starting with 2017, individuals who do not derive any type of income from those mentioned under art. 155 or individuals who exclusively derive income from investments and/or other sources below the value of the national minimum gross salary are liable to pay health insurance contributions as follows:

• On a monthly basis, by the 25th of every month, starting with the month in which a statement is submitted. The minimum period of contribution is at least 12 consecutive months and the monthly contribution rate is 5.5% applied to the value of the national minimum gross salary, or
• At the date when public medical services are used, by submitting a statement in this regard. The applicable rate is 5.5%, applied to a value equal to 7-fold the national minimum gross salary.

Dan Bădin
Partner DELOITTE ROMÂNIA

Camelia Malahov
Senior Manager DELOITTE ROMÂNIA

Adrian Stoian
Senior Manager DELOITTE ROMÂNIA