Tax inspections have recently been carried out at the level of several Romanian transporters, resulting in the reclassification and taxation of the daily allowances as salary income.

In the context of recent tax inspections, we recommend that companies operating in the transport sector undertake a thorough analysis to determine whether they are at risk of a potential reclassification of drivers’ daily allowance as salary income. For example, the level of the daily allowance cannot be determined by mileage, and the amounts included in the daily allowance given to drivers for loading and unloading services represent salary income.