On 30 June 2016, Romania published Government Emergency Ordinance No. 32/2016 in Official Gazette. The Ordinance contains two main measures:

• The value added tax rate for primary goods used in agricultural productions is reduced from the standard 20% rate to a 9% reduced rate; and
• Salaries of personnel engaged in R&D activities are exempted from income tax.

The measures apply from 1 Augus…