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Tax treatment applicable to meal vouchers – full explanations

We have received many questions lately, about the Romanian tax treatment applicable to meal vouchers, both for a Romanian company in terms of deductibility for the calculation of corporate tax, and for the employees who receive the vouchers.

Therefore, we explain below the tax treatment that should be applicable to this type of vouchers that are granted by Romanian companies to their employees. Specifically, we explain, according to the Romanian tax provisions in force, how should the expenses related to meal vouchers be treated at the level of the company that purchases them from an authorized issuing agency, but also the applicable tax treatment for these benefits in kind at the level of the employees that receive them.

Tax treatment applicable to meal vouchers at company level

According to the general rule of deductibility of expenses for the calculation of the profit tax, as provided by the Romanian Tax Code (i.e., Law no. 227/2015, Art. 25 on expenses), expenses are deductible as long as they are registered for the purpose of carrying out the economic activity of the company.

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