In the Official Gazette of Romania, Part I, no. 136 of 14 March 2013 was published the Government Decision no. 84/2013 amending and supplementing the Methodological Norms for applying Law no. 571/2003 regarding the Fiscal Code, approved by Government Decision no. 44/2004.

The changing of rules for the application of the Tax Code was mainly driven by the need to correlate them with the provisions of Government Ordinance no. 8/2013 amending and supplementing the Tax Code and the regulation of fiscal measures.

We recall that the Ordinance no. 8/2013 to amend the Tax Code introduced mainly provisions on minimum limit car depreciation, taxation allowance that exceeds the legal limit, micro reinstatement of a fiscal standpoint, reformulating provisions on VAT collection system, changes relating to tax due to non-residents. Also, the taxable income derived by individuals were introduced forestry and fisheries revenues and over certain limits, were subject to income tax, income growth and exploitation of animals.