Tichetele cadou – un cal troian sau un dar nevinovat?
Gift vouchers – a Trojan horse or an innocent gift?

Summary/Abstract: : Lately, a topic retained the attention of tax specialists and this is the tax treatment of gift vouchers granted to non‑business partners. Since many years ago, distributors and producers “stimulated” the employees of trading partners with gift vouchers to ensure their desired sales. The practice was very common, from our knowledge, reaching the point where the rule was to offer these “incentives” and the exception was not to. In this article, we will analyze the possible tax treatment of the income from these gift vouchers for the individuals who receive them.

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