Abstract: On November 2020, the Law No. 239/2020 for amending and supplementing Law No. 227/2015 on the Fiscal Code introduced an incentive regarding early education. Thus, according to the law mentioned, expenses with early education are not deductible when the income tax is calculated, but taxpayers that incur this type of expenses subside them from the income tax owned, but not exceeding 1,500 RON/month for each child. If the amount exceeded the income tax owed, according to the law for the amendment of the Fiscal Code, the difference could have been subsided, in order, from the payroll tax retained by the taxpayer for the employees, from the VAT owed or from the excise duties owed. Currently, on the basis of the questions related to the way of interpretation and application of the regulations regarding the incentives provided for early education, the government decided to suspend the incentive till the end of 2021. In order to consider the fact that in the first quarter of 2021 there were taxpayers that incurred expenses with early education for which they could have benefited from incentives, the Government Ordinance No. 19/2021 regarding certain fiscal measure, as well as on amending and supplementing certain pronouncements in the fiscal field and, based on this, the Order of the President of the National Agency for Fiscal Administration No. 653/2021 for the approval of the model and of the way of filling and managing the 711 form “Statement of adjustment for the early education expenses”, which states the use of a new form only for those who applied the incentive for early education and had to deduct the amounts spent from other taxes owed as well, not only from the income tax.