Rezumat: The Law No. 296/2023 regarding certain fiscal-budgetary measures for ensuring Romania’s financial sustainability on the long term brings a series of important modifications with regard to the taxation of activities in the IT field, which are applied partially from November 2023 and partially from January 2024. The article discusses a series of conceptual and practical issues regarding the taxation of these activities according to the provider’s status: employee within a company, certified natural person or micro-enterprise. Thus, starting with the 1st of November 2023, in accordance with the provisions of Law No. 296/2023, the employees carrying out this type of activities based on an employment contract within a company, at the place where there is the main employment, are tax-exempt for the gross monthly incomes from salaries and assimilated to salaries of up to 10,000 Lei included, and the part exceeding this amount does not benefit from facilities. From the 1st of January 2024 we witness the modification of the taxation method both for the certified natural persons providing services in the IT sector and for the persons who own a micro-enterprise with an object of activity specific to the information technology field. Likewise, the certified natural persons providing services in the IT field can use only the real taxation system, based on the accounting data, starting with the income for 2024. The practical examples highlight the taxation methods of these activities according to the status of the provider.