The legislation regarding fiscal facilities for research and development activities was recently amended, with entry into force from January 1, 2023, clarifying the conditions that research and development activities must meet in order to apply the additional deduction to the calculation of profit tax and being introduced the need to obtain the certification of activities by experts registered in the National Register of Experts for the certification of research and development activity.
For more information, please see the Romanian version of the article, here.
