Romania Legislative Newsletter February

The February 2026 Newsletter includes the main legislative changes regarding global minimum taxation (Pillar 2), procedural and tax reporting updates, adjustments related to advance payments and VAT settlement, measures for the protection of wage claims, amendments concerning medical leave, as well as measures for administrative reorganization and investment stimulation.

I. DAC 9 Directive supplementing ANAF Order No. 207/2015 to ensure the transposition into secondary legislation of the provisions regarding the automatic exchange of information in the field of global minimum taxation (Pillar 2), in accordance with Directive (EU) DAC 9.

Published in the Official Gazette No. 75 / 30.01.2025.

Purpose of the amendment:

• Expanding the procedural framework for the automatic exchange of information between the tax authorities of Member States;
• Introducing rules for transmitting information regarding the additional tax owed under global minimum taxation regulations.

Scope of the order:

• Establishing the categories of information subject to automatic exchange;
• Procedures for collecting and transmitting information to the competent authorities in other jurisdictions;
• Adapting existing annexes and forms to the new obligations regarding the additional tax;
• Alignment with the provisions of Law No. 431/2023 on global minimum taxation.

Automatic exchange of information: Information regarding the additional tax is transmitted through existing administrative cooperation mechanisms, within the European system of automatic exchange of information between tax administrations.

Applicability: The provisions apply in the context of reporting related to the additional tax instituted under the global minimum taxation legislation.

II. Order no. 164/2026 of the National Agency for Fiscal Administration for amending the Order of the President of the National Agency for Fiscal Administration no. 1,644/2022 regarding the declaration of cash-on-delivery shipments carried out by postal service providers within the national territory and for approving the model, content, and submission methods of the informative statement concerning cash-on-delivery postal shipments performed by postal service providers within the national territory.

Published in the Official Gazette no. 91 / 04.01.2026

Order no. 164/2026 of the National Agency for Fiscal Administration amends Order of the President of NAFA no. 1,644/2022 regarding the reporting of cash-on-delivery shipment services and approves the new template of Informative Statement 395.

Main provisions:

• The statement no longer covers only domestic cash-on-delivery postal shipments, but also extra-Community goods flows (parcels from outside the EU with a value below EUR 150), in accordance with the applicable legislation.
• It must be submitted monthly, by the 25th (inclusive) of the month following the reporting period.
• Submission is made exclusively online, using a qualified electronic signature.
• Statements may be corrected if errors are identified.

Entities concerned: Authorized postal service providers performing:

• Cash-on-delivery shipments within the national territory;
• Distribution of extra-Community parcels covered by the normative act.

III. Order no. 174/2026 of the National Agency for Fiscal Administration approving the template and content of form (300) “Value Added Tax Return”

Published in the Official Gazette no. 105 / 09.02.2026

What does the Order regulate?

• Approval of the new template of form (300) – VAT Return.
• Approval of the instructions for completing the form.
• Establishment of the structure and content of the information to be reported.

Main elements provided by the Order

1. Updated VAT Return template
Form 300 is adapted to reflect the legislative changes applicable in 2026, including the structure corresponding to the VAT rates provided by the legislation in force.

2. Detailed completion instructions : the Order includes annexes explaining:

 – which rows must be completed depending on the type of transactions;

– how to report the taxable base and the related VAT;

– adjustments and corrections.

3. Application period
The new form is to be used starting with the first tax period of 2026, in accordance with the provisions of the Order.

4. Submission method
The VAT Return must be submitted electronically, in line with the applicable procedural regulations.

5. Scope
Applies to taxable persons registered for VAT purposes who are required to submit form (300), in accordance with the Fiscal Code and the Fiscal Procedure Code.

IV. Order no. 117/2026 of the Ministry of Finance on the Consumer Price Index used for updating advance payments on account of annual corporate income tax.

Published in the Official Gazette no. 115 / 12.02.2026

What does the Order regulate?

The Order establishes the Consumer Price Index (CPI) used to update advance payments made on account of annual corporate income tax, in accordance with the Fiscal Code.

Main provisions

• Targeted taxpayers : Legal entities subject to corporate income tax that apply the system of CPI-updated advance payments.
• Applicable index :The approved Consumer Price Index for updating advance payments is 106.5%.
  Advance payments are calculated based on the profit achieved in the previous year, updated by applying the CPI (106.5%).
  Quarterly advance payments represent one quarter (¼) of the adjusted annual corporate income tax.
• Legal basis : The Order is issued pursuant to the provisions of the Fiscal Code governing the advance payment system for taxpayers calculating annual corporate income tax.
  Quarterly advance payments must be declared and paid by the 25th (inclusive) of the month following the relevant quarter, except for Q4, which must be paid by 25 December.
• Scope : Applies to taxpayers liable for corporate income tax who calculate advance payments updated by the Consumer Price Index, in accordance with tax regulations.
• Entry into force : The Order enters into force on the date of its publication in the Official Gazette.

V. Order no. 58/277/C/2026 of the National Agency for Fiscal Administration amending and supplementing Order of the President of the National Agency for Fiscal Administration and of the Minister of Justice no. 2,509/5,672/C/2022 approving the template and content of the “Tax Registration Application” form and the instructions for completing the “Tax Registration Application” form

Published in the Official Gazette no. 132 / 18.02.2026

Object of the Order

• Updates the template of the tax registration form for taxpayers.
• Supplements the completion instructions, reflecting the legislative amendments applicable in 2026.
• Ensures compliance of the form with the provisions of the Fiscal Code, particularly regarding VAT and other tax obligations.

Main amendments

1. Annex 1 – The form itself : Replaced with the updated template, including new rows and fields for tax options.

2. Annex 2 – Completion instructions

• Amends sections concerning the estimated turnover.
• Updates fields relating to the option to apply the standard VAT regime or the cash accounting VAT system.
• Introduces clarifications regarding the validity of tax registration from the moment of registration with the Trade Register.

3. Scope of application

• Applies to taxpayers submitting the tax registration application through the Trade Register.
• Covers VAT options, the tax vector, and other mandatory tax information.

4. Entry into force : The Order enters into force on the date of its publication in the Official Gazette.

VI. Emergency Ordinance no. 6/2026 on the amendment and completion of Law no. 200/2006 regarding the establishment and use of the Guarantee Fund for the payment of wage claims

Published in the Official Gazette no. 137 / 20.02.2026

It extends the protection of employees to the pre-insolvency stage by including the preventive composition procedure within the scope of the Guarantee Fund and introduces a differentiated regime for strategic economic operators by increasing the ceiling of wage claims that can be covered.

1.Expansion of the scopes in which the Guarantee Fund can be used
The preventive composition procedure is now included in the scope – meaning that, in addition to insolvency cases, employees can benefit from the payment of wage claims if the employer has opened a preventive composition procedure.

2.Definition and treatment of “strategic economic operators”
The notion of “strategic economic operator” is introduced – companies whose activity is essential for national, economic, energy security, etc. – established by Government decision based on specific criteria.

For these operators, more favorable ceilings are provided for the payment of wage claims from the Guarantee Fund:

• In insolvency – up to 12 average gross salaries per employee (compared to the general ceiling of 5 salaries).
• In preventive composition – up to 6 average gross salaries per employee (for strategic operators).

3.Related amendments to Law no. 200/2006
The terminology in the law is updated to include the preventive composition procedure instead of just “insolvency.”
Principles, obligations, and methodological rules are adapted to reflect this extension and the notion of strategic operator (including amendments to articles regarding the Fund’s principles and the calculation/verification of claims).

4.Application of provisions to existing claims
Claims already submitted before the ordinance enters into force remain to be resolved according to the legislation applicable at the time of submission (the new rules are not applied retroactively).

VII. Order no. 218/2026 of the President of the National Agency for Fiscal Administration approving the template and content of the forms “Informative Statement regarding the Additional Tax” and “Notification regarding the Obligation to Submit the Informative Statement regarding the Additional Tax”

Published in the Official Gazette no. 141 / 24.02.2025

Object of the Order

The Order approves:

• The template and content of the “Informative Statement regarding the Additional Tax” (available for download on the website of the National Agency for Fiscal Administration – NAFA);
• The template and content of the “Notification regarding the Obligation to Submit the Informative Statement regarding the Additional Tax”;
• The related completion instructions;
• The printing features, dissemination method, use and retention rules.

The Order is issued for the implementation of Law no. 431/2023 on global minimum taxation.

Submission of the forms:

• Forms must be submitted exclusively by electronic means of remote transmission.
• The assistance software provided by NAFA must be used.
• Documents must be signed with a qualified digital certificate.

Filing deadlines:

• The general deadline for submitting the informative statement and paying the additional tax is 15 months from the last day of the reporting financial year.
• For the first year of application, the deadline is extended to 18 months.
• The same deadlines apply to taxpayers whose financial year differs from the calendar year.

Correction of statements:

The Order regulates:

• the possibility to correct reported information;
• the submission of a complete amended statement;
• situations where corrections are made either on the taxpayer’s initiative or following requests from the competent authorities.

VIII. Emergency Ordinance No. 7/2026 for the amendment and supplementation of certain normative acts, as well as for the adoption of measures to increase the financial capacity of administrative-territorial units.

Published in the Official Gazette No. 146 / 25.02.2025

Amendments regarding local taxes and duties
A. Building tax – Correlating the taxable value of buildings with building permits and implementing measures to identify buildings constructed with or without a building permit and not registered in the fiscal records.
B. Tax on means of transport

• A means of transport acquired, registered, and sold within the same year generates tax for that year, with the payment deadline on the date of transfer.
• In the case of deregistration, the owner must submit the deregistration declaration to the competent tax authority within 30 days. Starting from January 1 of the year following deregistration, the tax is no longer due. Outstanding obligations to the local budget must be paid by the date of deregistration.
• If a means of transport is deregistered upon request in one year and re-registered in the following year, tax is due for the entire year in which the re-registration takes place.

Amendments to the Fiscal Procedure Code:

• Data regarding taxpayer identification, tax obligations, income, and assets are no longer considered tax secrecy.
• The central tax authority will transmit to local authorities information from the National Union of Public Notaries regarding property deeds for buildings, land, and means of transport, for fiscal purposes.
• The obligation is introduced for buyers not to have outstanding debts to local authorities in order to acquire ownership; a tax certificate or electronic verification is required.
• Lists of debtors with outstanding tax obligations will be published in the Local Official Gazette, indicating the name, locality, roll number, and domicile of individuals.

Other organizational amendments:

• Abolitions: The public function of government inspector is abolished, and the respective employees are incorporated into the reserve corps of civil servants.
• Procedural and digital regulations: Local procedures are required for organizing and exercising control over compliance with discipline in the authorization and execution of construction works within 90 days from the entry into force.

Structured adjustments for efficiency:

• Allocation of shared quotas: The allocation of shared quotas from income tax to the Administrative-Territorial Unit may be suspended if they do not comply with the new rules regarding the maximum number of positions.
• Control and standardization: Local authorities must approve procedures regarding control of discipline in construction works within 90 days from the date of entry into force.

The Ordinance introduces provisions intended to:

• Optimize personnel expenditures;
• Reduce structural overstaffing of the administration;
• Allow more efficient management of public and private patrimony;
• Support the digitalization of Administrative-Territorial Unit processes and local fiscal leasing.

Entry into force and key deadlines:

• The act entered into force on the date of its publication in the Official Gazette (25 Feb. 2026).

IX. Emergency Ordinance No. 8 on the establishment of measures for economic recovery, increasing productive investments and competitiveness, as well as for the amendment and supplementation of certain normative acts in the fiscal-budgetary field.

Published in the Official Gazette No. 147 / 25.02.2025.

Declared context and objectives:
The Ordinance is based on the need to:

• Stimulate economic growth and productive investments;
• Increase economic competitiveness in the medium and long term;
• Expand the tax base and budget revenues through active fiscal policies;
• Correct regional disparities and development gaps;
• Support investment projects and public-private partnerships that generate added value.

Main fiscal and economic measures:

1.Economic recovery and investments

• Measures are introduced to stimulate greenfield investments, with emphasis on areas with high unemployment and regional disparities.
• Financial mechanisms are implemented through the Investment and Development Bank and investment vehicles, including for attracting resources from the diaspora and from private/financial funds.
• Framework conditions are created for projects of public and private interest, including in the field of advanced technologies and the defense industry.

2.Important fiscal amendments

• Minimum fiscal value of fixed assets (inclusion threshold): The minimum threshold increases from RON 2,500 to RON 5,000 for an asset to be considered a depreciable fixed asset (according to practical interpretations related to the ordinance).
• New depreciation rules (super-accelerated): For certain assets (e.g., technological equipment and plantations), super-accelerated depreciation may be applied: 65% depreciation in the first year, the remainder over the normal useful life.
• Rules regarding assets under construction: For investments started by December 31, 2025 and put into operation in 2026, the provisions on super-accelerated depreciation apply only to the value of assets put into operation in 2026.

3.Corporate income tax and related provisions: The Ordinance introduces amendments and supplements to the Fiscal Code regarding:

• A tax credit of 10% of eligible research and development expenses is introduced.
• Taxpayers may apply either an additional 50% deduction or the tax credit.
• The tax credit is deducted annually from corporate income tax or from the minimum turnover tax.
• Unused differences may be offset or refunded, according to the ANAF procedure.
• The tax credit is recorded in the fiscal register and is taken into account in the comparison between corporate income tax and the minimum tax.
• The procedure and form for offset/refund will be established by ANAF order.
• Exemption for reinvested profit.

Revenues:

• The inclusion in the category of non-taxable income of income representing the tax credit difference for research and development expenses that is offset or refunded;
• Income representing the bonus granted by the tax authority;
• Additional deductions when calculating corporate income tax;
• Correlations to avoid double taxation or non-taxation of certain income in specific situations.

4.Amendments to the conditions for classification under various tax regimes: Rules for microenterprises and other qualification conditions:

• The conditions for calculating turnover and the applicable thresholds are adjusted, including in the context of aggregated revenues of related companies (corporate income tax declared at the level of the parent company of the group).

5.Microenterprise income tax:
a. Threshold and turnover calculation:

• The EUR 100,000 threshold is calculated based on turnover according to accounting regulations.
• Income from the transfer of fixed assets or land is included in the threshold calculation if multiple assets are sold within a year.
• Income representing tax bonuses is not included in the tax base.

b. Option for the microenterprise system:

• The restriction of opting only once is eliminated.
• Legal entities may opt for the microenterprise regime in the following fiscal year in which they meet the conditions.
• For 2026, the condition regarding the submission of financial statements is considered fulfilled if they are submitted by March 31, 2026.

c. Employee condition:

• The deadline for newly established companies increases from 30 → 90 days to employ one employee.
• If the employee is on medical leave ≤30 days, the condition is considered fulfilled.
• The absence of an employee is sanctioned by switching to corporate income tax in the following quarter.
• For a microenterprise with a single employee, a new employee must be hired within 30 days to maintain the micro regime.

6.Income tax and social contributions: New deductible expenses are introduced under the real system:

• Contributions to occupational pension funds and schemes (Law 1/2020) – max. EUR 400/year;
• Contributions to pan-European personal pension products – max. EUR 400/year;
• Amounts for the purchase of ETFs through authorized entities – max. EUR 400/year (excluding transaction costs).
• Deductibility and non-taxable income apply both to individuals and to employer-paid contributions, within the limit of EUR 400/year.
• Mandatory supporting document, containing data on the person, type, and value of the investment.

7.Value Added Tax

• VAT on cash accounting: the threshold increases from RON 4.5 million → RON 5 million (March 1–December 31, 2026) and RON 5.5 million starting in 2027. Temporary exceedances in January/February 2026 do not lead to removal from the system.
• 3% bonus for full and timely payment of:
  • 2025 corporate income tax and microenterprise tax, including minimum tax;
  • 2025 individual income tax (single tax return), if paid/offset by April 15, 2026.
• The bonus is adjusted in case of rectifying returns and is offset against other tax obligations; it is not refunded directly.

8.Other legislative adjustments

• Adjustments to provisions regarding the annual consolidated corporate income tax return at the fiscal group level. The consolidated corporate income tax return must be submitted by the parent company of the group.
• Extension of the application of certain provisions of the fiscal title regarding sole proprietors: sole proprietors acquiring low-value goods (<RON 5,000) may deduct them in full in the year of acquisition;
• Extension of the application of certain provisions of the fiscal title regarding microenterprises.
• The rules regarding turnover, qualification thresholds, and the fiscal treatment of income and expenses apply more uniformly.
• The correlation of aggregated revenues of related companies is introduced for determining the microenterprise threshold.

Entry into force and application

• Ordinance No. 8/2026 entered into force on the date of its publication in the Official Gazette (25.02.2026).
• Many of the provisions have immediate applicability or apply to fiscal periods beginning in 2026.

X. Order no. 521/500/2026 on the amendment and completion of the implementing norms of the Government Emergency Ordinance no. 158/2005 regarding leaves and social health insurance benefits, approved by the Order of the Minister of Health and the President of the National Health Insurance House no. 15/2018/1.311/2017

Published in the Official Gazette no. 155 / 27.02.2026

This order modifies and completes the implementing norms of the Ordinance regarding leaves and social health insurance benefits.

Amendments regarding the insurance contract for leaves and benefits

• Voluntarily insured persons must conclude the insurance contract based on the tax declaration submitted for CASS payment.
• The insured income under the contract must be between the minimum salary and a maximum of three times the minimum salary.
• At contract signing, a copy of the tax declaration must be submitted.
• The monthly income recorded in the contract is not subsequently adjusted according to the actual income earned.

Introduction of a new chapter for the period February 1, 2026 – December 31, 2027

Special rules apply to medical leave certificates issued during this period:

 a. Calculation and coverage of benefits : Benefits are calculated by reducing one day.

Coverage is divided as follows:

Employer: from the 2nd to the 6th day (except for benefits related to medical leave certificates for insured persons under isolation measures).

By the state: from the day following those covered by the employer, or from the 2nd day for cases fully covered by the fund.

b. Insurance period

The reduced days are considered part of the insurance period, maintaining insured status.

c. Calculation basis

The daily average is determined based on income from the last 6 months and the number of days worked. Special rules apply to persons without a complete insurance period (e.g., medical emergencies, accidents).

d. Calculation of the benefit

The amount is determined by multiplying the daily average by the legal percentage and the number of working days of leave minus the first day.

Amendments to Annex 2 (insurance contract)

Clarifications regarding the legal basis for the tax declaration used. The insured income is not automatically updated if the declared CASS income is later modified.

The order becomes applicable from the date of publication.

XI. Emergency Ordinance No. 9/2026 for the amendment and supplementation of certain normative acts regarding local taxes and fees

Reductions and exemptions for local taxes

Building tax

• Exemptions for sports activities: Local Councils and the General Council of the Municipality of Bucharest may decide full exemption from tax for buildings used by the owner for sports purposes (previously only a 50% reduction was allowed).
• Reductions for persons with disabilities:
  a. 50% for persons with severe disabilities;
  b. 25% for persons with pronounced disabilities.
  These reductions apply to the dwelling building held jointly with the spouse, only for the portion owned by the persons concerned.
• Reductions based on building age:
  c. 15% for buildings between 50 and 100 years old;
  d. 25% for buildings over 100 years old.
• Major renovations: The completion year of the building is updated if, upon completion of the works, its value increases by at least 50%, including consolidation, modernization, extension, or works aimed at improving energy performance and architectural quality.

Land tax

• Similar reductions apply to the land associated with the dwelling:
       a. 50% for owners with severe disabilities;
       b. 25% for owners with pronounced disabilities.
• These reductions apply only to the portion of land owned by the persons concerned; third-party shares do not benefit from the reduction.

Vehicle tax

• Reductions for vehicles with engine capacity <2,000 cc:
      a. 50% for severe disabilities;
      b. 25% for pronounced disabilities.
• The reduction applies to a single vehicle, at the taxpayer’s choice.

Procedures and application

• Reductions are granted based on valid supporting documents as of December 31 of the previous fiscal year or submitted subsequently to the local tax authority.
• Local authorities may modify additional rates for local taxes and fees within 15 days from the entry into force of Emergency Ordinance 9/2026, specifically to reduce them.
• Taxes and fees overpaid by taxpayers benefiting from the new reductions are regularized according to the law, either by offsetting future tax obligations or by refunding the taxpayers.