Question 1

Is a travel order mandatory in Romania?

Accepted Answer

Yes, for every business trip. Order 2634/2015 states that the travel order is drawn up for each trip, by the person who travels, and serves as the instruction to travel, as a settlement document and as a supporting document in the accounts. It is the document that supports the per diem and the expenses reimbursed.

Question 2

What is the tax-free per diem in Romania in 2026?

Accepted Answer

For trips within Romania, 57.50 lei a day: 2.5 times the 23 lei level set for public institutions by Government Decision 714/2018. The ceiling applies within 3 base salaries a month: the 3 salaries are divided by the working days in the month and multiplied by the days of travel. Anything above it is taxed as salary and included in the contributions base (Tax Code, art. 76 (2) k)).

Question 3

How are per diem days counted?

Accepted Answer

For public institutions, Government Decision 714/2018 counts from the date and time of departure to the date and time of return: every 24 hours is one day, and for a one-day trip or the last day the allowance is paid only if it lasts at least 12 hours. For private companies, the Labour Code refers to the law or the applicable collective labour agreement (art. 44 (2)). The calculator on this page uses the rule in Government Decision 714/2018, and the number of days can be changed.

Question 4

Is an administrator's per diem taxed?

Accepted Answer

Only the part above the same ceiling of 57.50 lei a day, with two differences from employees: the monthly limit is 3 remunerations set in the contract, and the daily ceiling applies only if the trip lasts more than 12 hours, every 24 hours counting as one day (Tax Code, art. 76 (2) m) and (4) j)). The same rule applies to directors with a mandate contract and to managers.

Question 5

Does the travel order need a stamp at the destination?

Accepted Answer

The official form 14-5-4 in Order 2634/2015 has no fields for a visa or stamp from the place visited. If the company wants the arrival and departure confirmed, it can require this through its own procedures and add the fields to the template (art. 4 (2)–(3)).

Question 6

What documents are attached to the expense report?

Accepted Answer

The documents proving each expense: train, bus or plane tickets, receipts and invoices for fuel, accommodation, parking or road tolls. The report lists the type of document and issuer, its number and date, and the amount. The per diem is not supported by receipts: it is calculated from the days of travel. For public institutions, Government Decision 714/2018 states expressly that it is granted without supporting documents.

Question 7

How long must a travel order be kept?

Accepted Answer

5 years, unless the company needs to keep it longer: the travel order (14-5-4) and the expense report for trips abroad (14-5-5) are on the list of documents kept for 5 years (Order 2634/2015, annex 1, point 39, and annex 4). They can also be kept electronically if they can be printed at any time (point 36).

Question 8

Can the travel order be drawn up and signed electronically?

Accepted Answer

Yes. Accounting documents can be on paper or in electronic format (annex 1, point 12), and when they are drawn up in an IT system the signature is not mandatory, provided the company sets its own procedures for identifying who initiated, ordered and approved the operation (point 11).

Question 9

How long can a business trip (delegation) last?

Accepted Answer

Up to 60 calendar days in 12 months. It can be extended by periods of up to 60 days, but only with the employee's consent, and a refusal cannot lead to disciplinary sanctions (Labour Code, art. 44 (1)). During the delegation, the employee keeps their position and the other rights in their contract (art. 42 (2)).

Business Travel Order in Romania 2026 - Ordin de Deplasare, Free PDF, Word and Excel Template, Online Filling, Tax-Free Per Diem Calculator (57.50 lei a Day) and Expense Report