Expense reimbursement in Romania - Things to ensure

What are the rules to consider while filing for expense reimbursement in Romania?

To ensure compliance with Romanian tax laws and avoid unexpected tax liabilities, all expense reimbursement proofs must be submitted under the name of the Romanian Multiplier entity: Multiplier Technologies MTR SRL.

Why do I need to submit the proofs under the name of the Romanian Multiplier entity - “Multiplier Technologies MTR SRL”?

Under Romanian law, expenses not addressed in the registered company's name, "Multiplier Technologies MTR SRL," are taxable benefits.

What happens if the proofs are not addressed in the name of the Romanian Multiplier entity?

The Romanian entity of Multiplier, "Multiplier Technologies MTR SRL," must be named on all expense proofs. Otherwise, Romanian law dictates that the expense is taxable and considered a benefit in kind.

For example, if an employee named John buys a laptop for RON 500 and the receipt is in his name, not the Romanian entity's name, the invoice to John's employer will include the tax amount. If the tax is RON 150, the employer will be invoiced RON 650, and John will receive RON 500 after the invoice is paid.

Conversely, if the supporting documents for the laptop purchase were addressed to the Romanian Multiplier entity, then the employer would be invoiced only RON 500.