Sustainability Report 2023

The national RO e-Transport system, for monitoring the transport of goods with high fiscal risk Law no. 402/2023 on the approval of the Emergency Ordinance no. 41/2022 for the establishment of the National System for the monitoring of road transport of goods RO e-Transport and repealing art. XXVIII of the Government Emergency Ordinance no. 130/2021 on some fiscal-budgetary measures, the extension of certain deadlines, as well as for the amendment and completion of certain normative acts Starting with January 1, 2023, contraventions and sanctions came into force for users obliged to report transport data for goods with high fiscal risk in the RO e-Transport system for supervision. High tax risk goods covered include certain categories of vegetables, fruits, alcoholic beverages, clothing, and metals, among others. The impact on the food retail sector was significant, as retailers had to comply with new reporting and monitoring requirements, which could lead to adjustments in the supply chain and potentially increased operational costs. The e-Transport system became mandatory as of 1st of July, 2022. New VAT rates in force from 1st of January, 2023 Ordinance no. 16/2022 for amending and supplementing Law no. 227/2015 on the Fiscal Code, the repeal of certain normative acts and other financial-fiscal measures Ordinance 16/2022 brought significant changes in the food retail sector, especially in terms of the sale of nonalcoholic beverages. Before 1st of January, 2023, these products benefited from a reduced VAT rate of 9%, but, after that date, they were excluded from this tax facility. The change targeted a wide range of beverages, from flavored mineral waters to soy-based drinks or nuts. This measure had a direct impact on sales prices, affecting both consumers and food retailers, who had to adjust their pricing and marketing strategies to maintain sales levels. Increase in the national minimum gross wage Decision no. 900/2023 for establishing the minimum gross basic salary per country guaranteed in payment In 2023, a new provision came into force to increase the minimum gross basic salary per country guaranteed in payment (not including allowances, bonuses and other additions), which reached 3,300 lei per month, for a normal working schedule of an average of 165,333 hours per month, representing 19.96 lei/hour. With this legislative change, employers have adjusted their salary plans. This decision was valid until June 30, 2024, being repealed and replaced by Decision 598/2024, when the amount was increased to 3,700 lei per month. This normative act does not apply to the construction, agriculture, and food industry sectors. SUSTAINABILITY REPORT PENNY ROMANIA 2023 92/256 MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

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