The August 2026 Newsletter brings together the most important legislative updates impacting employers, the management of employment relationships, and value-added tax in certain cases.
I. Law no. 170/2026 on certain fiscal-budgetary measures, as well as on the amendment and supplementation of certain normative acts
Published in the Official Gazette no. 648 / 05.08.2026
This law introduces relevant amendments in VAT and the administration of tax receivables areas, particularly for taxpayers undergoing insolvency prevention procedures.
Amendments regarding the value-added tax exemption
The Law supplements Article 294 of the Fiscal Code and introduces rules regarding the direct application of the VAT exemption for certain supplies of goods and services performed for the benefit of exempt persons established in Romania.
The exemption is applied by invoicing without VAT, based on the exemption certificate. Where the supplier or service provider does not hold the authenticated certificate at the time the goods are supplied or the services are provided, the exemption may be applied subsequently, as of the date of the chargeable event, provided that the certificate is obtained within the statutory limitation period.
The Law also regulates the method for adjusting VAT in situations where the exemption certificate is obtained after the transaction has been carried out.
New rules for taxpayers undergoing insolvency prevention procedures
The Law amends the Fiscal Procedure Code with respect to the treatment of tax receivables of debtors undergoing insolvency prevention procedures.
Specific rules are introduced regarding the settlement of tax liabilities, the offsetting of amounts to be refunded or reimbursed from the state budget, and the treatment of tax receivables included in restructuring agreements or plans.
Upon closure of the insolvency prevention procedure, tax receivables that have been reduced under a restructuring agreement confirmed by the court or under an approved restructuring plan may be cancelled, provided that the debtor has complied with the restructuring agreement or plan.
The Law also establishes rules regarding the relationship between insolvency prevention procedures and tax facilities/payment rescheduling arrangements, with certain budgetary liabilities on which the continued validity of payment facilities depends being excluded from the restructuring agreement or plan.
In certain situations, provided by law, the new provisions also apply to debtors who are already undergoing insolvency prevention procedures on the date Law no. 170/2026 enters into force.
II. Order No. 1073/2026 of the Ministry of Labour, Family, Youth and Social Solidarity approving the List of Occupations in Short Supply provided for under Article 1 paragraph (2) of Government Emergency Ordinance No. 32/2026 on the access of foreign nationals to the Romanian labour market, as well as amending and supplementing certain legislative acts
Published in the Official Gazette No. 649 / 06.08.2026
The Order approves the List of Occupations in Short Supply in Romania, pursuant to Government Emergency Ordinance No. 32/2026 on the access of foreign nationals to the labour market.
The list includes 289 occupations experiencing labour shortages and will be used in the recruitment and employment procedures for non-European Union nationals, including through the WorkinRomania.gov.ro platform.
The main sectors in which occupations in short supply have been identified include:
- Construction – bricklayers, carpenters, reinforced concrete workers, installers, electricians and welders;
- Hospitality and tourism – chefs, waiters, room attendants, receptionists, pastry chefs and confectioners;
- Transport and logistics – drivers, forklift operators, warehouse workers and couriers;
- Industry and manufacturing – computer numerical control machine operators, electromechanics, mechanical locksmiths and operators in various industries;
- Agriculture and animal husbandry – farmers, vineyard workers, tractor drivers and animal caretakers;
- Services and retail – sales assistants, shop workers, cashiers and sales agents.
III. Government Decision No. 602/2026 on establishing the categories of data, technical and organizational security measures for data processed within the “WorkinRomania.gov.ro” electronic platform, as well as the IT records held by public institutions interconnected with the electronic platform
Published in the Official Gazette No. 658 / 07.08.2026
This Government Decision establishes the operating framework for the WorkinRomania.gov.ro platform, developed to digitally manage procedures related to the employment of foreign nationals in Romania.
For companies that employ or intend to employ foreign nationals, the new system will represent a significant change in the way immigration and employment processes are managed, with a stronger focus on online interaction, operational traceability and automated verification of legal requirements.
The platform will be integrated into hub.mai.gov.ro and will allow employers to manage a range of procedures online, including submitting applications and documents for obtaining visas and residence permits for employment purposes, tracking the status of applications and receiving electronic notifications.
An important feature is the interconnection with the databases of the relevant institutions, including the General Inspectorate for Immigration, the National Employment Agency, the Trade Register, the General Employee Records Register and the National Agency for Fiscal Administration. This will enable the automated verification of data and legal requirements applicable to foreign workers.
The platform will also allow employers to designate employees or collaborators to carry out procedures on their behalf.
Given the nature of the data processed, the Government Decision includes specific security measures, such as multi-factor authentication, data encryption, access controls and activity logging.
IV. Decision No. 40/2026 of the High Court of Cassation and Justice, Panel for the Resolution of Questions of Law
Published in the Official Gazette No. 665 / 11.08.2026
The Decision provides important clarifications regarding the payment in lieu of unused annual leave upon termination of an individual employment agreement.
The High Court of Cassation and Justice ruled that the three-year limitation period for claims relating to unused annual leave begins to run from the date of termination of the employment relationship.
At the same time, the expiry of the 18-month period provided for taking carried-over annual leave does not automatically result in the loss of the employee’s entitlement. Upon termination of the employment agreement, it must be assessed whether the employer actually provided the employee with the opportunity to take the outstanding annual leave.
What does this mean for employers?
Employers should retain documentation demonstrating the scheduling and granting of annual leave, as well as any steps taken to reschedule outstanding leave. The Decision of the High Court of Cassation and Justice therefore highlight the importance of maintaining accurate leave records and properly documenting the management of outstanding annual leave, particularly upon termination of employment relationships.
V. Order no. 1019 of the Minister of Finance approving the model and content of Form 183 “Statement on the Annual Average Value of the Commercial Mark-up”
Published in the Official Gazette no. 669 / 12.08.2026
The Statement on the Annual Average Value of the Commercial Mark-up, or Form no. 183, must be completed and submitted by economic operators that, according to Law no. 162/2026, import or produce petrol and diesel fuel, as well as by those that distribute and/or sell these products.
Refining activities and the first sale of products resulting from crude oil processing, as well as import activities and the first sale of imported petroleum products, as expressly provided by Law no. 162/2026, are exempt from this obligation.
For each type of product, the form includes information regarding:
- revenue recorded from the sale of products;
- expenses corresponding to the acquisition cost or production cost;
- the total quantity of products sold, expressed in litres or tonnes; and
- the annual average value of the commercial mark-up, determined based on the difference between sales revenue and the related costs, divided by the total quantity sold.
For the first reporting, the year 2025 is entered in the form. The statement must be submitted within 5 days from the date the Order is published in the Official Gazette, by electronic means of remote transmission.
Where the information initially declared needs to be corrected, the taxpayer may submit an amended statement using the same Form 183 and completing all the requested information.
VI. Order no. 987/2026 of the Ministry of Finance approving the Procedure for granting the 3% tax credit from the annual corporate income tax and the microenterprise income tax relating to fiscal year 2025/the modified fiscal year beginning in 2025
Published in the Official Gazette no. 678 / 17.08.2026
The Order of the Ministry of Finance approves the procedure for granting the 3% tax credit from the annual corporate income tax and the microenterprise income tax relating to fiscal year 2025/the modified fiscal year beginning in 2025.
The tax credit is granted to corporate income taxpayers, including those liable for corporate income tax at the level of the minimum turnover tax, as well as to taxpayers subject to microenterprise income tax.
For the tax credit to be granted, the tax authority mainly verifies the cumulative fulfilment of the following conditions:
- submission of all tax returns in accordance with the taxpayer’s tax vector;
- full settlement, within the deadlines provided by law, of the annual corporate income tax and/or the microenterprise income tax relating to 2025, as applicable;
- absence of other outstanding tax liabilities or outstanding budgetary receivables established under enforceable titles and recorded by the central tax authority for recovery purposes, as at the statutory deadline for submitting the relevant tax return.
For microenterprises that became corporate income taxpayers during 2025, the tax credit may apply both to the microenterprise income tax and to the annual corporate income tax, subject to the conditions provided by the procedure.
The tax credit is granted ex officio by the competent tax authority, based on the information available in the tax records, and a decision granting the tax credit is issued.
Amounts representing the 3% tax credit are not refunded to taxpayers, but are used to offset their tax liabilities, in accordance with the provisions of the Fiscal Procedure Code.
The Order also approves the templates of the decisions used by the tax authorities for granting, amending and, where applicable, cancelling the tax credit. In the case of amended tax returns or tax differences subsequently established during a tax audit, the value of the tax credit may be amended or cancelled under the conditions established by the procedure.
VII. Law no. 177/2026 on the cancellation of certain tax liabilities
Published in the Official Gazette no. 700 / 24.08.2026
The Law on the cancellation of certain tax liabilities introduces measures concerning the cancellation of certain VAT differences and the related ancillary tax liabilities.
The first category concerned consists of taxpayers whose VAT registration was cancelled in the cases expressly provided by the Fiscal Code. VAT differences and/or ancillary tax liabilities established by the tax authority through a tax assessment decision, pursuant to Article 11 para. (6) or (8) of the Fiscal Code, are cancelled for the tax periods between 1 January 2019 and the date the Law enters into force. The provisions apply accordingly to certain situations involving cancellation of VAT registration under the former Fiscal Code.
A separate measure is provided for agricultural cooperatives established under Agricultural Cooperation Law no. 566/2004. In their case, VAT differences and related ancillary liabilities established through a tax assessment decision in respect of VAT on acquisitions of agricultural machinery for which the cooperatives exercised their right of deduction are cancelled for the tax periods between 9 January 2024 and the date the Law enters into force.
Where eligible liabilities have already been settled, the respective amounts are refunded to taxpayers upon request. The limitation period for the right to request a refund starts to run from the date the Law enters into force.
However, the Law provides for an important exception: the cancellation measures do not apply to liabilities relating to transactions for which the taxpayer separately stated VAT on invoices or equivalent documents or collected VAT, in whole or in part, from customers, where this is established by the tax authority.
For tax liabilities that meet the conditions provided by the Law and have not yet been settled, cancellation is performed ex officio by the competent tax authority through the issuance and communication of a cancellation decision.
Furthermore, for the liabilities and periods covered by the Law, the tax authority will no longer issue new tax assessment decisions. If such a decision had already been issued before the Law entered into force but had not been communicated to the taxpayer, it will no longer be communicated, and the liabilities will be removed from the tax records.
The procedure for implementing these measures is to be approved by order of the President of ANAF within 30 days from the entry into force of Law no. 177/2026.
