Draft Order for the amendment of the Nomenclature of independent activities for which the  net income may be determined based on the annual income norms, activities carried out by  the taxpayers who derive income from production activities, trade, services (Released on November 27th 2023) 

Relevant for the taxpayers in the IT field 

• As per a draft Order released by the Ministry of Public Finance on November 27th 2023, it is contemplated  the amendment of the Nomenclature of independent activities for which the net income may be  determined based on the annual income norms; specific, the purpose of this draft Order is to remove from this category of taxation, the activities carried out by individual taxpayers, acting as freelancers,  authorized with following NACE codes: 
  • • 6202: Consulting activities in IT field; 
  • • 6203: Management activities (administration and use) of computing resources. 
• This fiscal measure will pe applicable starting with the income related to 2024; 
• The contemplated amendment has a significant impact for individual taxpayers, acting as freelancers,  in the IT field, who starting with the income related to 2024, will have the obligation to determining the  net income related to independent activities (freelancing) on real taxation system, based on the  accounting evidences.

* * * 

For additional details regarding the above, you can contact any member of the Taxhouse team or you can send us an e-mail at office@taxhouse.ro.