The newsletter for January 2026 covers the main fiscal and procedural changes, including clarifications on the reporting of medical leave, updates regarding the Single Tax Return, the preparation of annual financial statements, tax discounts, the regime for secondary offices, and the update of the tax vector.
I. Emergency Ordinance no. 89/2025 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code, the regulation of certain fiscal-budgetary measures, as well as for the amendment and completion of other normative acts
Published in the Official Gazette no. 1203 / 24.12.2025
A new paragraph is introduced to Article 17 of Government Emergency Ordinance no. 158/2005, clarifying the method for reporting differences in medical leave allowances.
If the medical leave continues into the following month and the legal limits for common illnesses or accidents outside of work are exceeded, the allowance is recalculated.
The resulting differences, related to the previous month, are included in the income of the month in which they are determined and reported in Declaration 112 for that month.
These provisions apply starting 1 July 2026, including for medical leaves that began before this date and continue after 1 July 2026.
II. Order no. 2719/2025 of the National Agency for Fiscal Administration for the approval of the Procedure for Pre-filling, Verification, and Submission of Form 212 “Single Declaration regarding Income Tax and Social Contributions due by Individuals”
Published in the Official Gazette no. 1 / 05.01.2025
This order approves the procedure for pre-filling, verifying, and submitting Form 212 “Single Declaration regarding Income Tax and Social Contributions due by Individuals”.
The National Agency for Fiscal Administration provides individuals with the Single Declaration regarding income tax and social contributions pre-filled based on the data available in fiscal records.
The declaration is available through the Virtual Private Space (SPV) or, upon request, in paper format, and taxpayers must review and submit it by 25 May.
III. Order no. 2.735/2025 of the National Agency for Fiscal Administration for the approval of the Procedure for the automatic assessment of the social security contribution (CAS) and the health insurance contribution (CASS) owed by individuals, as well as the model and content of the related forms
Published in the Official Gazette no. 17 / 14.01.2026
The National Agency for Fiscal Administration has approved the procedure for the automatic assessment of social security contributions (CAS) and health insurance contributions (CASS) owed by individuals, as well as the related model forms. The order, published in Official Gazette no. 17/2026, applies to obligations for the year 2024.
The procedure includes:
- Notification to the taxpayer regarding the non-declaration of CAS/CASS,
- A report for estimating the calculation base,
- The decision on automatic assessment, and
- The decision to cancel it, in cases where the taxpayer subsequently submits the Single Declaration or provides evidence showing that they had no reporting obligation.
The annual calculation base for CAS and CASS is determined according to the type of income and the corresponding salary thresholds: 12–24 minimum gross salaries for CAS and 6–60 minimum gross salaries for CASS, while income earned abroad is considered according to European legislation and international agreements.
Decisions on automatic assessment constitute a claim title and can be contested within 45 days. Contribution payments can be made in cash, by postal order, POS, bank transfer, or online via Ghișeul.ro. The application of this procedure aims to ensure compliance with fiscal obligations and prevent non-payment of social contributions by individuals.
IV. Order No. 15 of 9 January 2026 regarding the amendment and completion of the Order of the President of the National Agency for Fiscal Administration (ANAF) No. 1,699/2021 for the approval of taxpayers’ fiscal registration forms and the types of tax obligations comprising the fiscal vector
Published in the Official Gazette No. 17 / 14.01.2026
The order updates and completes ANAF President Order No. 1,699/2021, which approves taxpayers’ fiscal registration forms, with particular emphasis on the types of tax obligations that constitute the fiscal vector (the official list of the taxpayer’s obligations).
Amendments introduced:
1.New type of tax obligation added to Article 4 of Order No. 1,699/2021:“Logistics tax for the management of extra-community goods flows.” This means that the logistics tax becomes part of the official fiscal vector and will appear in taxpayers’ registration and declaration forms for reporting or maintaining fiscal records.
2.Updates to forms:
- Annex No. 1: The form “Fiscal registration statement / Statement of mentions / Deregistration statement for legal persons, associations, and other entities without legal personality” (010) is modified and replaced with a new model approved by this order.
- In the completion instructions for this form, in the section regarding the fiscal vector for other taxes and duties owed, a new row is added for: “Logistics tax for the management of extra-community goods flows,” which taxpayers must mark with “X” if they have a legal obligation to declare/pay.
- Similarly, other forms in Annex No. 6 (e.g., forms for individuals without a personal identification number and for liberal professions / independent activities) are updated and replaced to include this new category in the fiscal vector.
V. Order No. 5/2026 of the Ministry of Finance regarding the completion of the Order of the Deputy Prime Minister, Minister of Finance, No. 540/2025 for the approval of the Procedure for granting the 3% bonus on the annual profit tax and on the income tax of micro-enterprises for the fiscal year 2024 / the amended fiscal year beginning in 2024
Published in the Official Gazette No. 37 / 19.01.2026
The procedure for granting the 3% bonus, approved by Order No. 540/2025, has been supplemented to regulate situations arising after the bonus has been granted, as a result of a tax audit.
Newly regulated situations:
In cases where, after the granting of the bonus, tax assessment decisions are issued following a tax audit for the fiscal year 2024 / the amended fiscal year beginning in 2024:
1.Tax assessment decision resulting in a reduction of tax liability:
- The tax authority verifies the taxpayer’s records;
- The bonus is recalculated and reduced accordingly. Consequently, a decision amending the Decision on the granting of the 3% bonus is issued;
- The difference between the initially granted bonus and the recalculated bonus is recorded in the tax records.
2.Tax assessment decision resulting in an increase of tax liability:
- The tax authority verifies whether the conditions for granting the bonus are still met;
- The bonus is canceled if the conditions stipulated in Article 1, point 4 are no longer met, and a decision canceling the Decision on the granting of the 3% bonus is issued;
- The value of the initially granted bonus is recorded in the tax records.
3.Procedural rules for modification/cancellation decisions:
- Decisions are prepared in two copies;
- They are approved by the head of the tax authority;
- They are communicated to the taxpayer in accordance with Article 47 of the Fiscal Procedure Code;
- One copy is archived in the taxpayer’s file.
VI. Order No. 2,036/2025 of the Ministry of Finance regarding key aspects of the preparation and submission of annual financial statements and annual accounting reports by economic operators to the National Agency for Fiscal Administration
Published in the Official Gazette No. 41 / 20.01.2026
The order regulates the preparation and submission of annual financial statements and annual accounting reports to ANAF for entities that have this obligation according to Accounting Law No. 82/1991.
It applies to all Romanian legal entities and certain foreign entities operating in Romania, including:
- Commercial companies and other entities provided under the Accounting Law;
- Non-governmental organizations (NGOs);
- Permanent establishments of foreign legal entities;
- Entities regulated by the National Bank of Romania / Financial Supervisory Authority;
- Entities with a financial year differing from the calendar year.
1.Obligations regarding the preparation of financial statements:
- Mandatory elements: Annual financial statements must include the standard elements provided by applicable accounting regulations and must be prepared in Romanian and in RON.
- Special situations: Entities that have not conducted any activity submit a declaration on their own responsibility in place of annual financial statements.
- Entities that opt for a financial year different from the calendar year must notify ANAF in writing.
2.Submission of financial statements and accounting reports:
- Submission format: Submission is made exclusively electronically via the e-guvernare.ro portal, with a qualified digital signature.
- ANAF provides a free software tool to assist in generating the required files.
3.Types of reports:
- Annual financial statements;
- Annual accounting reports as of 31 December;
- Inactivity declaration form.
4.Deadlines for submission:
- By 31 May inclusive of the following year for companies regulated by the Companies Law; national companies, autonomous administrations; national research and development institutes; branches and foreign legal entities operating in Romania. If the deadline falls on a Sunday (1 June 2026 being a public holiday), the submission deadline is extended to Tuesday, 2 June 2026.
- By 30 April inclusive of the following year for other entities provided under the Accounting Law.
5.Content of submitted documents:
- Financial statements must be accompanied by mandatory reports: administrators’ report, auditors’ or censors’ committee report, as applicable, and the proposal for profit distribution or loss coverage.
- Compliance with requirements regarding signing and presentation of documents according to applicable accounting standards must be observed.
VII. Order No. 59/2026 regarding the amendment and completion of the Order of the President of ANAF No. 3,789/2024 for the approval of the Procedure for organizing and registering in the mandatory RO e-Invoice Register, as well as the model, content, and instructions for completing Form (082) “Application for registration in the mandatory RO e-Invoice Register”
Published in the Official Gazette No. 42 / 20.01.2026
The order updates ANAF Order No. 3,789/2024, which approves:
- The Procedure for organizing and registering in the mandatory RO e-Invoice Register;
- The model, content, and instructions for completing Form (082) for registration in this register.
Key amendments:
- Expansion of categories required to register: Providers/service providers identified for tax purposes by personal identification number (CNP) are required to request registration in the mandatory RO e-Invoice Register.
- Applicability of the procedure: The procedure applies to the central ANAF fiscal authorities where the entities specified in points 1 and 1¹ are registered as taxpayers.
- Updated Form (082): The form now includes checkboxes for entities:
- Requesting registration in the mandatory RO e-Invoice Register starting 1 July 2025 for the use of the RO e-Invoice system;
- Starting their economic activity after 30 June 2025, with the obligation to request registration before commencing economic activity.
VIII. Order No. 57/2026 regarding the amendment and completion of the Order of the President of ANAF No. 587/2016 for the approval of the model and content of forms used for declaring taxes and duties assessed by self-assessment or withholding at source
Published in the Official Gazette No. 55 / 23.01.2026
The order updates and completes ANAF Order No. 587/2016, which establishes the models and content of forms used for declaring taxes and duties assessed by:
- Self-assessment (forms submitted directly by the taxpayer);
- Withholding at source (payer withholds and remits the tax).
Main amendments:
1.Form “Declaration regarding payment obligations to the state budget”:
- Annex No. 1 (“Declaration regarding payment obligations to the state budget”) is entirely modified and replaced with a new model, which forms an integral part of Order No. 57/2026.
- This form is used to declare taxes and duties assessed by self-assessment or withholding at source.
2.Update of the register of payment obligations: In Annex No. 3 (“Register of payment obligations to the state budget”), two new items are added after item 112:
- Item 113: Logistics tax for the management of extra-community goods flows
- Item 114: Excise duties on chewing tobacco and nasal tobacco
The introduction of these items extends the list of tax obligations that can be declared through standard forms used for self-assessment or withholding at source, reflecting the new legislative requirements of Law No. 239/2025.
IX. Ordonance for the completion of Law No. 207/2015 regarding the Fiscal Procedure Code, as well as certain fiscal-budgetary measures
Published in the Official Gazette No. 77 / 30.01.2026
The Government adopted Ordinance No. 6 of 30 January 2026 to supplement Law No. 207/2015 – Fiscal Procedure Code:
- Special provisions regarding the registration of secondary offices as payroll and salary income payers: If a taxpayer/payer has multiple secondary offices within the same administrative-territorial unit:
- The obligation to designate a “main” secondary office within 30 days of establishing the first secondary office;
- Fiscal registration must be requested for the designated secondary office as a payroll payer for all offices in that area;
- If offices are within the taxpayer’s fiscal domicile, separate fiscal registration is not required.
2.Related fiscal-budgetary measures (amendments to the Fiscal Code): A new paragraph (2⁴) is introduced to Article 456, according to which for buildings used as residences in certain special areas (Apuseni Mountains and the Danube Delta), a 50% reduction in tax applies, except for rooms used for economic activities.
Impact for the business environment:
- Clarification of the fiscal registration regime for secondary offices will reduce ambiguities regarding the payment of salaries within the same city/area.
- The 50% reduction in property tax in the mentioned areas provides a distinct fiscal benefit for taxpayers in the Apuseni Mountains and the Danube Delta.
3.Repeal of Article 25.1 of the Fiscal Code, which was provided for a special regime applicable to expenses related to intellectual property, management, and consultancy services invoiced by non-resident affiliated entities (without a permanent establishment or effective management in Romania).
- The provisions applied to taxpayers (other than those expressly exempt and/or those whose turnover did not exceed EUR 50 million) in the preceding financial year and stipulated that, if such expenses exceeded 1% of the total expenses attributable to the 2024 financial year, a limitation on deductibility would apply. Consequently, any amount exceeding this threshold became non-deductible. Turnover expressed in euros was determined using the exchange rate applicable at the closing of the financial year. The repeal of Article 25.1 of the Fiscal Code was decided by the Government at the request of the OECD.
- Turnover expressed in euros was determined using the exchange rate applicable at the closing of the financial year.
- The repeal of Article 25.1 of the Fiscal Code was decided by the Government at the request of the Organisation for Economic Co-operation and Development (OECD).
