UPA 360 – Transform the legal obligation into a real opportunity for change
UPA 360 is the program developed by Artema Concept , in partnership with AbilityHub , through which companies in Romania can transform their legal obligations into projects with social, educational and sustainable impact.
According to Law 448/2006, companies with over 50 employees can redirect the compensatory tax to products and projects with real value, instead of paying it to the state.
Through UPA 360, the same amount becomes:
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Education – creative kits and modern laboratories for schools and communities.
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Health – functional objects dedicated to medical centers and social initiatives.
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Environment – sustainable products made from biodegradable materials, with reduced impact on nature.
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Corporate & Employees – premium personalized sets for team, CSR and internal events.
Why UPA 360?
✅ You fulfill legal obligations according to Law 448/2006
✅ You support a local sustainable design & production initiative
✅ Choose from a portfolio of over 20 unique Artema products
✅ Contribute to a direct and measurable impact through AbilityHub
Artema Concept and AbilityHub form the only partnership in Romania that transforms the UPA legal obligation into a real program of education, sustainability and social responsibility.
Turn the obligation into a real opportunity
UPA 360 – Measurable impact for your company
Through the UPA 360 program, developed by Artema Concept in partnership with AbilityHub , companies can redirect the UPA tax according to Law 448/2006 and transform it into education, sustainability and real social projects .
Instead of a passive payment to the state, the same amount becomes:
- Educational laboratories for children and schools.
- Sustainable, biodegradable products with reduced environmental impact.
- Corporate sets and CSR gifts with visible value.
➡️ The result: compliance with the law + positive image + real impact in the community.