The Order 539/2015 requested the employer to derive an annual income equal at least with the RON equivalent of 10.000 $ USA from the activity of software creating, intended for commercialization based on a contract, for each employee benefitting of the income tax exemption.

According to Order 2903/2016, starting with the incomes due to the month of February 2017 the condition of meeting the ceiling of 10.000 $ for each employee benefitting of the income tax exemption was cancelled.

It was kept as valid the stipulation that the employer a) must have derived in the previous fiscal year and b) must have registered distinctively in the analytical trial balances incomes from the activity of software creating.