LAW NO. 187/2015 CONCERNING THE APPROBATION OF THE GOVERNMENT’S URGENT DECISION NO. 6/2015 FOR THE MODIFICATION AND THE COMPLETION OF THE FISCAL CODE STIPULATES NEW DISPOSITIONS FOR THE DEVELOPMENT OF THE INDEPENDENT ACTIVITY.

The independent activity is defined as every activity developed by a physical person to obtain income, respecting four of the following conditions:

  • The physical person disposes of the freedom of choice of the working place and of the way to develop the activity and the work schedule;
  • The physical person disposes of the freedom to develop the activity for many clients;
  • The risks of the activity are assumed by the physical person developing the activity;
  • The activity is realized by the physical person using the intellectual capacity and/or her physical work, taking into consideration the specificity of the activity;
  • The physical person is part of a group/ professional order with the role of representing, regulation and surveillance of the developed profession, according to the normative special acts regulating the establishment and the exercise of the profession;
  • The activity is realized by the physical person using the intellectual capacity and/or her physical work, taking into consideration the specificity of the activity;

Published in the Romanian Official Journal n0 499 of the 7th of July 2015
The Act has entered into force on the 10th of July 2015
Issuer: The Parliament