Post by roselin10 on Dec 5, 2023 8:10:05 GMT
Receives a daily delegation or secondment allowance of lei , regardless of the function he performs and by the public authority or institution in which they carry out their activity." The fiscal code provides that the per diem is not taxable (it is fully deductible) if it does not exceed, for delegation in the country, . times the legal level established for the allowance, by GD ( lei) from which we deduce the conclusion that for one day of travel in our country, an employee can receive a fully deductible per diem amounting to no more than . lei , i.e. . times the value of lei/day.
External diurnal is regulated by HG no. / regarding some rights and obligations Special Data of the Romanian personnel sent abroad for the performance of temporary missions, which stipulates that the personnel sent abroad under the conditions of this decision are granted a daily allowance in foreign currency received during the period of delegation and secondment abroad, hereinafter referred to as travel allowance, composed of: a) a daily amount, hereinafter referred to as per diem, in order to cover food expenses, the usual small ones, as well as the cost of transport within the locality.
Where they carry out their activity; b) a daily amount, hereinafter referred to as the accommodation allowance, within which the staff must cover their accommodation expenses. By accommodation expenses it is understood, in addition to the rates or rent paid, and any mandatory local taxes, as well as the cost of breakfast, when it is included in the rate. The level of the external per diem that can be granted to personnel sent abroad to carry out temporary missions is provided for each country separately in the annex of GD no. / . In most states, the per diem level is between and euros . The fiscal code stipulates, similar to the domestic per diem, that the external per diem is.
External diurnal is regulated by HG no. / regarding some rights and obligations Special Data of the Romanian personnel sent abroad for the performance of temporary missions, which stipulates that the personnel sent abroad under the conditions of this decision are granted a daily allowance in foreign currency received during the period of delegation and secondment abroad, hereinafter referred to as travel allowance, composed of: a) a daily amount, hereinafter referred to as per diem, in order to cover food expenses, the usual small ones, as well as the cost of transport within the locality.
Where they carry out their activity; b) a daily amount, hereinafter referred to as the accommodation allowance, within which the staff must cover their accommodation expenses. By accommodation expenses it is understood, in addition to the rates or rent paid, and any mandatory local taxes, as well as the cost of breakfast, when it is included in the rate. The level of the external per diem that can be granted to personnel sent abroad to carry out temporary missions is provided for each country separately in the annex of GD no. / . In most states, the per diem level is between and euros . The fiscal code stipulates, similar to the domestic per diem, that the external per diem is.