Who must pay business expenses? · Romania
Practical answers about travel, receipts and expenses for your business.
Country determines the rules. Language is independent.
Sources consulted :
Your questions, in practice · Romania
How should I organise employee expense reimbursement?
Set out eligible expenses, required evidence, the approver and payment timing in writing. Before an assignment, specify how transport, meals and accommodation will be covered. Your policy must respect the applicable law, employment contract and collective agreement.
How can a small business set a practical travel budget?
Set budgets by expense type and destination cost. Provide approval for exceptions, such as a hotel needed for an event, a company-requested late booking or a necessary local meal. A budget organises the assignment; it does not replace applicable reimbursement obligations.
Official sources and reference period
Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.
- Portal Legislativ · Codul fiscal, Legea 227/2015
Code fiscal · consulter la consolidation de la période
- ANAF · Délégation et transport
Version / période indiquée dans la source · consultation 04/10/2026
These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.