Eligible Expenses Start-Up Nation: What Order 480/2026 brings
Through the Order regarding the amendment of the Procedure for the implementation of the Program for stimulating the establishment of small and medium enterprises “START UP NATION — ROMANIA”, 2024 edition, financed from non-reimbursable external funds related to the Education and Employment Program 2021-2027, approved by the Order of the Minister of Economy, Digitization, Entrepreneurship and Tourism no. 328/2025, published in Official Gazette no. 256 of April 1, 2026, the minimum value threshold for eligible tangible assets is clarified and the scoring criteria related to investments are adjusted.
What it provides
The Order introduces a minimum value threshold for a tangible asset to be considered an eligible expense within the program. Thus, any acquired asset must have an individual value of at least 2,500 lei. This rule applies regardless of how the asset is recorded in accounting (as an inventory item or fixed asset), the threshold being strictly established for the purpose of eligibility in the program.
A few exceptions to the 2,500 lei threshold are also defined. Expenses for company establishment, electronic signature acquisition, tablets, mobile phones, and informational plaques are considered eligible regardless of their individual value. For these specific categories, the minimum value requirement does not apply.
The category of eligible “technological equipment” is extended. In addition to tangible assets from groups 2.1, 2.2, and 2.3.6 of the Catalog of Fixed Assets, equipment for playgrounds, sports halls, fitness, drones, x-body, and strength training machines are now assimilated. This clarification opens access to funding for a wider range of businesses in the recreational and wellness services sector.
The amendment has a direct impact on how scores are calculated during the online evaluation of projects. The evaluation criterion related to the weight of investments (Criterion B) will now refer exclusively to the weight of acquisitions that have an individual value of at least 2,500 lei. Consequently, business plans that rely on many low-value acquisitions will be penalized.
To whom it applies
The provisions apply to all companies that have submitted or intend to submit a funding application within the 2024 edition of the Start-Up Nation program. The measures are generally valid and affect both future projects and those already registered on the platform at the date of publication of the order.
What you need to do
- Review the business plan budget to ensure that all tangible assets, with the exception of those exempted, have an individual value of at least 2,500 lei.
- Check the impact of the new rules on the estimated score, especially for the criterion related to the weight of investments in equipment.
- Adjust the list of acquisitions if necessary, by consolidating low-value goods or replacing them with equipment that meets the minimum threshold.
- Clearly document in the business plan the individual value of each asset proposed for acquisition to demonstrate compliance.
- Evaluate whether the new categories of eligible equipment (drones, fitness equipment, etc.) are relevant to your business and can be included in the project.
- Analyze the funding application already submitted, if applicable, to confirm that it complies with the new conditions for expense eligibility.
Published in Official Gazette, Part I, no. 256 of April 1, 2026.
Note: This material is strictly for informational purposes and does not constitute legal, tax, or business advice. As the interpretation and application of legal provisions can vary significantly depending on the specific circumstances of each entity, we recommend seeking specialized legal assistance before adopting any operational decisions based on these amendments.