By Order no. 1348/2022 [1], new occupational classifications with an impact in the IT field were introduced, respectively the classifications related to the following occupations:
▸ architect in the field of blockchain technology; ▸ digital game designer; ▸ user interface developer; ▸ developer in the field of blockchain technology; ▸ digital games developer; ▸ expert in search engine optimization; ▸ complex data engineer (big data); ▸ integration engineer; ▸ engineer in the field of cloud technologies; ▸ computer vision engineer; ▸ web content manager; ▸ designer of intelligent IT systems; ▸ ICT technician. Order no. 1168/2017 [2], in which the tax exemption for the IT sector is provided, does not mention any occupational classification codes but provides for the names of the occupations for which this exemption may be used, namely database administrator, analyst, IT system engineer, software system engineer, IT project manager, programmer, IT system designer, IT system programmer, helper programmer, helper analyst. Therefore, if the use of one of the newly introduced occupational classification codes is desired, the activity actually carried out by the employees must be analyzed, and to the extent that their attributions correspond to the previously mentioned occupations, provided by Order no. 1168/2017, they will benefit from the tax exemption.
[1] Order no. 1.348/784/2022 regarding the modification and completion of the Classification of occupations in Romania - occupation level (six characters), approved by Order of the Minister of Labour, Family and Social Protection and of the President of the National Institute of Statistics no. 1.832/856/2011, published in the Official Gazette number 880 of September 7, 2022 [2] Order no. 1168/2017 / 492/2018 / 3024/2018 / 3337/2017 regarding the inclusion in the activity of creating computer programs, published in the Official Gazette number 52 of January 18, 2018
