The December 2025 newsletter includes a summary of the main legislative changes impacting taxation, employment relations, the healthcare system, and reporting obligations, relevant to the activity of employers and taxpayers.
I. Government Emergency Ordinance No. 68/2025 amending and supplementing Title VIII “Excise Duties and Other Special Taxes” of Law No. 227/2015 on the Fiscal Code and introducing other fiscal measures
Published in the Official Gazette No. 1132 / 08.12.2025
The ordinance introduces significant changes to the excise duty framework and to the manner in which excise rules are applied under the Fiscal Code:
- Limitation on cigarette releases prior to excise duty increases – Economic operators (authorized warehouse keepers, registered consignees, and importers) are required, during the last three calendar months preceding an excise duty increase (the so-called “controlled period”), not to release for consumption more than 10% above the average monthly releases for consumption recorded over the previous 12 months. The measure aims to prevent stockpiling and smuggling.
- Rules applicable to small producers of still wine – The ordinance expressly clarifies when still wine is deemed to be released for consumption (i.e. upon commercialization), as well as the applicable exceptions for deliveries to tax warehouses, in the context of the introduction of excise duties on still wine under Law No. 141/2025. A distinction is also established between the acquisition of excisable goods by individuals for personal use and acquisitions made for commercial purposes, depending on the occasional nature of such purchases.
- Low-risk products category – Chewing tobacco and nasal (snuff) tobacco are included in the category of products with reduced risk potential and are subject to non-harmonised excise duties.
- Establishment of an Electronic Central Register of Sanctions – An electronic centralized register recording sanctions applied for holding excisable goods outside tax warehouses or for marketing certain excisable products on Romanian territory is established and administered by the Romanian Customs Authority. The organization and operation of the register, as well as the reporting of offences, will be regulated by a joint order issued by the President of the Romanian Customs Authority, the President of the National Agency for Fiscal Administration (ANAF), and the Minister of Internal Affairs.
- Sanctions and compliance measures – The ordinance provides enforcement mechanisms for non-compliance with the new obligations regarding quantities released for consumption during the period preceding excise duty increases. The application of sanctions for issuing fiscal receipts that do not include the beneficiary identification code, the receipt identification number, and QR code data is suspended until 1 November 2026.
Entry into force: Most provisions apply as of 15 December 2025, with certain operational exceptions applicable from 31 December 2025 or 1 July 2026, as specified in the text of the ordinance.
II. Law no. 209/2025 amending and completing Law no. 176/2018 on internships
Published in the Official Gazette no. 1133 / 08.12.2025
Key changes:
- Maximum number of interns: the host organization can enter into internship contracts for a number of interns not exceeding 10% of total employees, compared to 5% previously.
- Rest days for interns: interns are entitled to paid rest days proportional to their working schedule; any unused days are not compensated at the end of the internship.
- Procedure for financial benefits: host organizations must submit the request for the employment promotion bonus to the territorial agencies within 6 months after the 60-day period following the end of the internship, accompanied by a copy of the internship certificate.
III. Government Emergency Ordinance No. 71/2025 amending and supplementing Law No. 207/2015 on the Fiscal Procedure Code
Published in the Official Gazette No. 1146 of 10 December 2025
The ordinance introduces significant amendments to the Fiscal Procedure Code in order to align Romanian legislation with European and international standards on tax reporting and administrative cooperation, and to regulate transactions involving crypto-assets.
Procedural clarifications and extensions (GEO No. 71/2025)
- Clarification of the scope of the concept of cross-border transaction, in the context of permanent establishments and tax residence
- Redefinition of the concept of systematic communication between states
- Expansion of the terminology used within the framework of automatic exchange of information
As a result of the extension of income and capital categories, the scope of reportable income and capital is broadened.
ANAF is required to select at least five categories of income for automatic exchange of information by 1 January 2026.
Persons and entities subject to reporting
- Crypto-asset service providers authorized under Regulation (EU) 2023/1114
- Crypto-asset operators providing services without holding authorized provider status
Reported information – users
- Individuals: name and address, Member State(s)/jurisdiction(s) of residence, tax identification number(s) (TIN), date and place of birth
- Entities: entities that have one or more controlling persons who are reportable persons
For such entities, the following information must be reported:
the name, address, Member State(s)/jurisdiction(s) of residence and tax identification number(s) (TIN) of the entity, as well as the name, address, Member State(s)/jurisdiction(s) of residence, tax identification number(s) (TIN), date and place of birth of each person exercising control over the entity and who is a reportable person, together with the role(s) pursuant to which each such reportable person exercises control over the entity.
Reported information – crypto-asset transactions
For each type of reportable crypto-asset, the full name of the crypto-asset must be reported, as well as:
- Acquisitions in fiat currency: aggregated gross amount, aggregated number of units, number of transactions
- Sales in fiat currency: aggregated gross amount, aggregated number of units, number of transactions
- Transactions valued at fair market value: number of units and number of transactions
- Retail payments: aggregated fair market value, aggregated number of units, and number of reportable retail payment transactions
- Transfers of crypto-assets: aggregated fair market value, aggregated number of units, and number of reportable transactions, broken down by type of transfer, where known to the provider
Deadlines
The ordinance applies to transactions carried out as of 1 January 2026, with the first reporting deadline set for 15 March 2027.
Sanctions
Fines ranging between RON 20,000 and RON 150,000 apply for:
- failure to report or incorrect reporting
- failure to register
- obstruction of ANAF audits
Applicability
Exchanged information may also be used for the purposes of combating money laundering and terrorist financing.
Other relevant aspects
- Clarification of data protection (GDPR) responsibilities for all parties involved
- Updating procedures applicable to reporting financial institutions to include crypto-assets and digital currencies
- Introduction of a “Identification Service” for platform operators
IV. Law No. 239/2025 on the establishment of measures for the recovery and efficiency of public resources and for the amendment and supplementation of certain normative acts
Published in the Official Gazette No. 1160 of 15 December 2025
Objective:
The law introduces a comprehensive package of measures aimed at the recovery and efficiency of public resources, as part of the fiscal-budgetary reforms for 2025–2026, and brings significant amendments to several normative acts, including the Fiscal Code, the Fiscal Procedure Code, and other related regulations.
Main measures and amendments:
- Fiscal-budgetary reform: Introduces new rules to the Fiscal Code and the Fiscal Procedure Code, aimed at optimizing public resources and strengthening fiscal discipline through adjustments to the tax bases for corporate income tax, personal income tax, social security contributions, as well as local taxes and duties.
1. Corporate income tax:
- A special deductibility regime is introduced for expenses incurred with non-resident affiliated parties
- ICAS – specific tax for oil and gas: Starting with 1 January 2026, ICAS is no longer due. The last period of applicability is 1 January 2024 – 31 December 2025.
- Transitional regime regarding assets (indicators I and A): assets (including assets under construction) that reduced the ICAS tax base must be maintained in the taxpayer’s patrimony for at least half of their economic useful life, but no more than 5 years. In case of non-compliance, the tax is recalculated (after 1 January 2026 – IMCA) and interest and penalties are due. The obligation to maintain the assets does not apply in cases of reorganization, liquidation or bankruptcy, destruction, loss, theft, or other legal obligations requiring the disposal of assets.
2. Personal income tax:
Income from accommodation services and short-term rentals: The tax regime differs depending on the number of rooms rented in personally owned dwellings. The provisions apply starting with income related to the year 2026.
3. Investment income – capital gains
- Transfer of securities and derivative financial instruments – resident intermediaries (applicable as of 1 January 2026): The tax is withheld at source by intermediaries that are tax resident in Romania or have a permanent establishment in Romania.
- The tax rate depends on the holding period: 3% for gains related to securities/instruments held for more than 365 days (inclusive) or 6% for gains related to securities/instruments held for less than 365 days. The tax is applied to each gain, not on an annual basis.
- Transfer of securities – non-resident intermediaries (applicable as of 1 January 2026): The tax is not withheld at source. A 16% tax rate applies to the net gain. The obligation to declare and pay the tax lies with the taxpayer, through the submission of a single tax return, filed for income earned in the previous fiscal year.
- Income from other sources – virtual currency (applicable as of 1 January 2026): The income tax is calculated by the taxpayer and declared through the Single Tax Return. The tax rate is 16%, applied to the gain determined as the positive difference between the sale price and the acquisition price. A limited exemption applies: gains of up to RON 200 per transaction are non-taxable, provided that the total annual gains do not exceed RON 600.
4. Building tax and building duty – main amendments
- Buildings belonging to the public or private domain of the state or of local administrative units (LAUs) are subject to the building duty, even in the absence of an explicit ownership title. A compensation/refund mechanism is introduced if, during the year, the regime changes from building tax to building duty, or the tax difference related to the respective period is compensated or refunded in the following fiscal year.
- Tax rate for residential buildings owned by legal entities
- Starting with 2026, these buildings will be taxed as non-residential buildings, with rates between 0.2% and 1.3%, as set by local councils.
- Restructuring of the incentives regime: the list of exemptions applicable by right is substantially reduced, as well as the powers of local councils to grant exemptions/reductions.
- Certain categories no longer benefit automatically from exemptions, but only from reductions granted at the discretion of local councils.
- Incentives are restricted or eliminated for: buildings of economic operators granted under state aid/de minimis schemes
- Agricultural buildings and annexes used as greenhouses, solariums, seedbeds, mushroom farms, fodder silos, and grain storage facilities no longer benefit from a total exemption.
- For the year 2026, the building tax rate may not be lower than that applied in 2025.
5. Land tax – main amendments
- Land owned by the state or by LAUs aligns the land duty regime with that applicable to buildings, and land from the public or private domain of the state/LAUs is subject to land duty if, during the year, the conditions for owing the land duty arise.
- The list of land exempt from tax/duty is narrowed, similarly to the amendments applicable to buildings.
6. Motor vehicle tax – essential amenments
- The tax base is substantially modified for certain categories of vehicles. In addition to engine capacity, the pollution standard is introduced as a new criterion.
- The special tax on high-value assets is increased, such as residential buildings with a value exceeding RON 2,500,000 and passenger cars with an acquisition value exceeding RON 375,000. The tax rate increases from 0.3% to 0.9%.
7. RO e-Property System – key elements
- All provisions of Government Ordinance No. 16/2022 referring to the comparison of taxable values of buildings with values from notarial valuation grids are repealed. Consequently, notarial valuation grids no longer represent a legal benchmark for determining the taxable base of buildings.
- The law introduces the national integrated system for the fiscal management of data regarding real estate assets in Romania, called the RO e-Property System. The system is managed by the Ministry of Finance and operated through the National Centre for Financial Information (CNIF).
8. Logistics tax for managing goods flows from outside the EU (starting 1 January 2026)
- Applies to each parcel containing goods imported from outside the EU with a declared value below EUR 150. The tax amounts to RON 25 per parcel. It applies regardless of the place of release for free circulation within the EU.
- The supplier of the goods or the person acting on its behalf who introduces the parcel into the national postal network is liable for payment. The obligation does not depend on their role in the supply chain.
- New rules for commercial companies:
• Introduces differentiated minimum share capital requirements for limited liability companies (SRLs): share capital thresholds depending on turnover.
• Regulates interim dividend distributions and loans to affiliated persons, in order to protect creditors and increase shareholders’ accountability. - Management of inactive taxpayers: If a taxpayer declared inactive does not reactivate within 1 year, the dissolution of the company is provided for.
- Amendments regarding fiscal procedure: Introduce new fiscal risk criteria and stricter measures for the administration and recovery of receivables.
- Deadlines and applicability:
- Entry into force: 18 December 2025 (date of publication in the Official Gazette)
- The majority of fiscal measures and substantive amendments apply as of 1 January 2026, starting with fiscal year 2026.
V. Order no. 2,633/2025 of the National Agency for Fiscal Administration for the amendment and completion of certain normative acts regarding registration/cancellation of registration for value-added tax purposes and regarding the declaration of value-added tax.
Published in the Official Gazette no. 1166 of 16.12.2025
Presents the update and completion of certain normative acts regarding registration/cancellation of VAT registration and VAT declaration, published in the Official Gazette no. 1166 of 16 December 2025:
The measures are necessary as a result of the amendments brought by Government Ordinance no. 22/2025 in the field of VAT and the adaptation of internal procedures.
Main clarifications and updates:
1. The effective date of VAT registration is clarified for all registration cases:
- Depending on exceeding the exemption threshold: In the situation where the taxable person requests registration for VAT purposes because the turnover achieved during a calendar year exceeded the provided exemption threshold, the VAT registration is considered effective from the date the exemption threshold was exceeded.
- In the case of registration simultaneous with entry in the Trade Register: In the situation where the taxable person requests VAT registration before carrying out taxable transactions, exempt from VAT with the right of deduction, with place in Romania, the VAT registration is considered effective from the date of fiscal registration.
- In other situations provided by the Fiscal Code: In the situation where the taxable person opts for VAT registration even though the turnover achieved during a calendar year is below the exemption threshold, the VAT registration is considered effective from the date of the request.
2. Rules for VAT registration are expressly provided procedurally, without exclusive dependence on previous methodological norms.
3. The Order amends and completes previous norms approved through:
- OpANAF no. 239/2021 – registration and cancellation ex officio of the VAT code: all situations for which the fiscal authority cancels VAT registration are listed. Additionally, the situation regarding taxable persons with the place of economic activity in another Member State who are registered for VAT purposes in Romania and opt for applying the special exemption regime for small enterprises in Romania for the supply of goods and services performed in Romania was introduced. In this situation, the Romanian fiscal authority must cancel the VAT registration.
- OpANAF no. 2011/2016 – correction/completion of registration applications: no longer requires VAT registration through completing the declaration form (099). In the context of reducing the number of tax declaration forms, the lines from this form have been included in all amendment declarations (010, 013, 015, 016, 020, 040, 070, 093, and 700), which are submitted depending on the category to which the taxable person belongs.
- OpANAF no. 2131/2025 – model and content of the VAT return – form 300: deadlines and methods of communication with ANAF: Therefore, certain instructions referring to the new VAT rates, namely 21% and 11%, were removed to avoid double declaration of amounts on different lines, while new ones were added on line 10 of the return (regarding collected tax) and line 25 of the return (regarding deductible tax).
Procedural facilities and access to appeals: ANAF decisions regarding registration or cancellation of VAT registration may be contested within 45 days from notification, according to the Fiscal Procedure Code.
Practical impact:
- Ensures clarity and predictability regarding the moment from which VAT registration produces effects from a procedural point of view.
- Aligns ANAF internal procedures with recent amendments to VAT legislation.
VI. Emergency Ordinance no. 89/2025 amending and completing Law no. 227/2015 on the Fiscal Code, regulating certain fiscal-budgetary measures, and amending and completing other normative acts
Published in the Official Gazette no. 1203 on 24 December 2025
Minimum turnover tax (IMCA)
- The IMCA rate is reduced to 0.5% for the fiscal year 2026, compared to 1% in 2025.
- It applies to all companies that exceed the exemption threshold or are obliged to pay IMCA, regardless of legal form.
- Elimination of the taxation system starting in 2027.
Conditions regarding fixed assets
- Assets that were deducted from the IMCA calculation must be kept in the patrimony for at least half of the economic useful life, but no more than 5 years.
- If these conditions are not met: recalculation of IMCA and inclusion of accessory fiscal claims (interest and penalties).
- Impact: taxpayers must monitor fixed assets to avoid fiscal corrections.
Additional tax for the oil and gas sector
- An additional tax is introduced for legal entities operating in the oil and natural gas sector.
- Purpose: increasing budget revenues from strategic sectors.
- It applies until 31 December 2026 (or the last day of the fiscal year 2027, if it ends then).
- Impact: companies in the sector must review their tax plans and include the additional tax in the budget.
Tax on micro-enterprise income: Introduction of a single rate of 1% starting 1 January 2026.
The construction tax is repealed starting in 2027.
Electronic invoice – RO e-Factura
- Clarifies obligations for B2C and individuals without a VAT code:
- Individuals identified for tax purposes through the personal numerical code (CNP) must register in the RO e-Factura Register.
Tax benefits for employees paid with the minimum wage in 2026
In 2026, a tax facility applies to full-time employees at their main position who are paid the national minimum gross wage. Part of their salary income is exempt from income tax and social contributions under certain limits and conditions.
Non-taxable amounts:
- 300 RON/month for the period 1 January–30 June 2026
- 200 RON/month for the period 1 July–31 December 2026
Main conditions:
- The gross base salary is equal to the national minimum gross wage (excluding bonuses or allowances);
- The monthly gross income (excluding meal vouchers, holiday vouchers, or food allowance) does not exceed:
- 4,300 RON in the period January–June 2026
- 4,600 RON in the period July–December 2026
- The base salary is not reduced until 31 December 2026.
Proportional application:
The facility is granted proportionally, depending on the period worked in the respective month, the hire date, or the termination date of the contract.
Entry into force: 1 January 2026
Exceptions: Certain operational adjustments and updates may have different deadlines, such as 1 July 2026 for sick leave and certain clarifications regarding assets.
VII. Decision no. 361/2025 of the High Court of Cassation and Justice regarding the admission of the referral submitted by the Cluj Court of Appeal – Section IV for labour and social security disputes in Case no. 2.103/112/2023
Published in the Official Gazette no. 1196 / 24.12.2025
It clarifies that the granting of maternal risk leave automatically suspends the individual employment contract according to the Labor Code, without the need for the employer to issue a separate suspension decision.
VIII. Law no. 245 on amending art. 32 para. (7) of Law no. 273/2006 on local public finances
Published in the Official Gazette no. 1204 / 29.12.2025
Before the entry into force of the new law, only workplaces with a minimum of 5 employees were required to be registered for tax purposes as salary payers.
Law no. 245/2025 removes this threshold, establishing that any workplace with at least one employee must be registered for tax purposes as a payer of salaries and salary-like income with the local tax authority in whose jurisdiction the workplace operates.
Practical implications of the new rules:
- Separate tax registration for each workplace with employees;
- Distinct administration of salary tax obligations;
- Increased attention to organizational structure and tax reporting.
Deadlines for tax registration:
- For newly established entities, the tax registration request for the workplace must be submitted within 30 days from the establishment date;
- For entities already established at the date the law enters into force, the deadline for requesting tax registration is 30 days from the entry into force of Law no. 245/2025.
Entry into force: 1 January 2026
IX. Order no. 2736/2025 for the approval of the model, content, submission, and management of Form 212 “Single Declaration on Income Tax and Social Contributions Owed by Individuals”
Published in the Official Gazette no. 1207 / 29.12.2025
Approves the model and content of Form 212 – the single declaration on income tax and social contributions owed by individuals.
Form 212 is used by individuals for:
- declaring income tax for the year 2025,
- optionally declaring the health insurance contribution (CASS) for the year 2026.
X. Order no. 1.960/2025 of the Ministry of Finance amending Order no. 925/2017 on the approval of the Nomenclature of Independent Activities for which net income can be determined based on annual income norms, carried out by taxpayers earning income from production, trade, or service activities
Published in the Official Gazette no. 1215 / 30.12.2025
Starting with income for the year 2026, taxpayers carrying out independent activities will have access to an updated nomenclature of activities for which net income can be determined based on annual income norms, adapted to the third revision of CAEN.
The new Order 1.960/2025 introduces three main changes:
1. Introduction of new activities
These include: mobile catering units, trade in audio/video media, retail trade of audio/video equipment, and activities of spa centers, saunas, and steam baths.
2. Exclusion of certain old activities
For example, trade in audio/video cassettes, CDs, DVDs, and retail trade of audio/video equipment in specialized stores are no longer included in the nomenclature.
3. Revision of activities and CAEN codes
For certain entries, CAEN codes and corresponding activities have been updated to reflect the transition from CAEN 2 to CAEN 3.
Application period:
- The order applies to income for the year 2026.
- Taxpayers who carried out activities in 2025 with CAEN 3 codes will use the income norms corresponding to the CAEN 2 codes for income earned in 2025.
Deadline for updating own CAEN codes:
- Individuals and legal entities must update their codes by 25 September 2026.
XI. Government Decision no. 1.169/2025 on establishing the quota of newly admitted foreign workers in the labour market for 2026
Published in the Official Gazette no. 1221 / 31.12.2025
For 2026, a quota of 90,000 newly admitted foreign workers in the Romanian labor market is established.
XII. Emergency Ordinance no. 91/2025 on establishing certain measures within the healthcare system
Published in the Official Gazette no. 1223 / 31.12.2025
For medical leave certificates issued in the period 1 February 2026 – 31 December 2027, payment of medical leave benefits is as follows:
1. Medical leave partially paid by the employer and then by the National Health Insurance Fund (temporary work incapacity):
- The first day of medical leave is not paid.
- Days 2 to 6 are paid by the employer.
- From day 7 until the end of the leave, the benefit is paid from the National Health Insurance Fund.
2. Medical leave fully paid from the National Health Insurance Fund (e.g., maternity leave, maternal risk leave, medical isolation):
- The first day of medical leave is not paid.
- Payment starts from day 2 and is fully covered by the health insurance fund until the end of the leave.
