Government Ordinance no 4/2015 for amending Law no 571 regarding Fiscal Code, was published into Official Gazette no 74/28.01.2015.

Taxable persons established in Romania, which had been de-registered for VAT purposes as had not justified the intent and ability to carry out economic activity according to legal provisions, do not benefit within that period, the right to deduct VAT for purchases performed, but are subject to payment of output VAT.

Taxable persons who purchase goods and/or services from taxpayers established in Romania, , which had been de-registered for VAT purposes as had not justified the intent and ability to carry out economic activity according to legal provisions and were enrolled in the Register of taxable persons whose registration for VAT purposes has been canceled, do not benefit for the right to deduct VAT on the respective purchases, except for the acquisitions of goods made during enforcement proceedings and during bankruptcy proceedings.

Ordinance provides that income derived by individuals with severe disabilities are exempt from income tax.

Ordinance introduces a new chapter “Categories of individuals exempt from health insurance contributions” which provides that generally are exempt from CASS disadvantaged individuals.