The draft law amends art. 14 of Law no. 165/2018 regarding the value tickets:

“Art.14.- The nominal value of a meal ticket may not exceed the amount of 20 lei at the date of application of the provisions of this law.”

Companies, as well as other individuals and legal persons established by the legislative framework, can provide meal vouchers to employees under individual employment contracts. The employee receives monthly a number of meal vouchers corresponding to the number of working days provided in the month for which the distribution is made.

According to Article 17 of Law no. 165/2018 the meal voucher on paper is valid only if it has inserted the number of the entity under which it is issued and must include the following mentions:

• the name and address of the issuer;
• the nominal value of the meal voucher;
• the period of validity for the use of the meal voucher;
• space for the registration of the name, first name and personal numeric code of the employee who is entitled to use the meal voucher;
• the prohibition on the use for cigarettes or alcoholic products;
• space for recording the date and applying the stamp of the unit at which the meal voucher was used.

Meal vouchers on electronic cards are valid only if the above mentions and personal identification information of the employee (name, surname, PIN) are mentioned on the meal voucher on electronic card or are stored in another way on it.

According to the law, employees are exempted from the payment of social contributions and work insurance contribution, the only tax applicable for meal vouchers is 10% income tax.

The provisions of the law will come into force starting from March 1st , 2020.

Our team of professional is available for any clarifications or additional details required in your analysis.