Comparative Study Between the Republic of Moldova and Romania on the Delegation of Staff

Abstract

Both employers and employees often encounter the concept of per diem and may wonder how it is allocated, calculated, and taxed. Simply put, a per diem whether for domestic or international travel is a financial allowance provided by an employer to cover an employee’s daily expenses, such as meals and local transportation, while they are on a business trip outside their usual workplace or company headquarters. This article aims to clarify the essential legal aspects governing per diem payments, accommodation costs, and other travel-related expenses in the Republic of Moldova and Romania highlighting the similarities and differences between the two systems. The study includes a comparative analysis of the regulatory framework, fiscal aspects and the impact of these changes on economic entities. CZU: 657.446(478+498); JEL:M41