The June 2026 Newsletter covers the main legislative changes concerning tax and payroll obligations, the digitalisation of interactions with the tax authorities, as well as regulations in the field of employment relationships and the hiring of foreign workers.
I. Law No. 88/2026 approving Government Emergency Ordinance No. 128/2024 amending and supplementing Law No. 227/2015 on the Fiscal Code, introducing specific digitalisation measures, and amending and supplementing certain normative acts
Published in the Official Gazette No. 459 / 29.05.2026
Law No. 88/2026, published in the Official Gazette No. 459 of 29 May 2026, introduces a number of clarifications regarding the use of the national RO e-Invoicing system. The amendments apply as of 1 June 2026.
Under the new provisions, the use of the RO e-Invoicing system becomes optional for certain categories of taxpayers, namely:
- suppliers and service providers who identify themselves for tax purposes by means of their personal numerical code (CNP);
- individual farmers applying the special scheme provided for under Article 315¹ of the Fiscal Code;
- institutes and cultural centres of other states operating in Romania on the basis of intergovernmental agreements.
Persons who nevertheless choose to use the RO e-Invoicing system must apply for registration in the Optional RO e-Invoicing Register.
Furthermore, supplies of goods and services provided to individuals who do not communicate a tax identification number or who choose to identify themselves by means of their CNP are treated as B2C transactions, except where the recipient is registered in the Optional RO e-Invoicing Register.
Where the individual recipient does not communicate any tax identification number, the invoice must be issued using a code consisting of 13 zeros instead of the recipient’s tax identification number.
At the same time, economic operators supplying goods or providing services to individual farmers applying the special scheme, or to the institutes and cultural centres covered by the law, are not required to transmit invoices through the RO e-Invoicing system, unless the recipient has opted to use the system.
Taxpayers who are no longer required to use the system or who no longer wish to use it may request deregistration from the RO e-Invoicing registers. Deregistration takes effect from the first day of the month following the month in which the request is submitted. In practice, it is advisable to verify the recipient’s status in the Optional RO e-Invoicing Register before transmitting the invoice through the system.
II. Order No. 605/95/928/2.314/2026 of the National Agency for Fiscal Administration, the National House of Public Pensions, the National Health Insurance House, and the National Agency for Employment approving the template, content, submission procedure, and management of Form 112 – “Declaration on the Payment Obligations for Social Security Contributions, Income Tax, and the Nominal Record of Insured Persons”
Published in the Official Gazette No. 463 / 2.06.2026
The new version of Form 112, used for reporting social security contribution liabilities, income tax, and the nominal record of insured persons, has been approved and will apply starting with income earned in July 2026. The Order approves the updated form, its annexes, the completion instructions, and the reporting nomenclatures.
The main amendments implement the latest legislative changes and primarily concern:
- adapting the form to reflect the new tax incentive granted to employees remunerated at the minimum wage, by reducing the non-taxable amount from RON 300 to RON 200, including the update of the “Insured Person Type” nomenclature;
- introducing new reporting rules for differences related to sick leave allowances. Such differences must now be reported in Form 112 for the month in which they are calculated, eliminating the need to amend previously submitted returns for earlier months.
III. Order No. 655/2026 of the Romanian Ministry of Labour approving the standard templates for contracts used in the placement of foreign workers
Published in the Official Gazette No. 484 / 11.06.2026
The Order approves the standard templates for contracts used in the placement of foreign workers.
It introduces three standard contract templates, which become mandatory for contracts concluded after the Order enters into force:
- Service Agreement – concluded between the placement agency and the employer for the recruitment and placement of foreign workers.
- Placement Agreement – concluded between the placement agency, the employer, and the foreign worker, setting out the conditions of the placement and the main rights and obligations of the parties.
- Individual Employment Contract for the Foreign Worker – concluded between the employer and the foreign worker.
The Order also establishes the mandatory content requirements for these contracts and requires that they be drafted in a language understood by the foreign worker.
Key changes to the Individual Employment Contract for Foreign Workers
The standard template introduces several additional clauses compared to a standard employment contract, including:
- Restriction on changing employers – the foreign worker may not initiate a change of employer during the first 6 months of employment, except in cases involving a serious breach of the employer’s obligations.
- Romanian language and integration courses – the employer must provide integration and Romanian language programmes for a minimum of 6 months, consisting of at least 6 hours per week.
- Recovery of costs – under certain conditions, the employer may recover expenses related to accommodation, transportation, and Romanian language courses.
- Notification obligations towards the General Inspectorate for Immigration (IGI) – the employer must notify the authorities within 5 working days of events such as unjustified absences, termination of the employment contract, or situations posing a risk to the foreign worker.
- Worker protection clauses – prohibition of withholding the worker’s personal documents or using any form of coercion.
- Enhanced transparency in the employment contract – mandatory inclusion of detailed information regarding salary, working hours, bonuses, accommodation arrangements, and transportation conditions.
IV. Order No. 705/2026 of the National Agency for Fiscal Administration approving the Procedure for conducting meetings between the central tax authority and taxpayers through remote video communication means
Published in the Official Gazette No. 494 /15.06.2026
Order No. 705/2026 of the National Agency for Fiscal Administration (“ANAF”), published in the Official Gazette No. 494 of 15 June 2026, approves the procedure for conducting meetings between the central tax authority and taxpayers through remote video communication means.
As of 17 June 2026, certain tax procedures may be conducted through the Ministry of Finance – ANAF videoconferencing platform, without the need for physical attendance at the tax authority’s premises.
The procedure is available to taxpayers registered in the Virtual Private Space (“SPV”) and may be used, among others, for:
- the initiation, conduct and final discussion of tax inspections or personal tax situation verifications;
- hearings concerning the refund/reimbursement of amounts from the state budget, payment instalment arrangements, VAT or corporate income tax groups, as well as documentary verifications;
- appointments with ANAF officials and mediation procedures.
ANAF will inform taxpayers through the SPV about the possibility of holding a meeting by videoconference. The option to participate through this method must be submitted through the SPV within 2 working days. In the absence of a response, it will be deemed that participation by videoconference has not been selected.
Participants may authenticate on the platform using a qualified certificate associated with their SPV account, SPV credentials and a one-time password, or ROeID. Where participation takes place through a representative or authorised person, the details of the designated person and, where applicable, the power of attorney must be submitted through the SPV.
One working day before the meeting, ANAF will send, through the SPV, the connection link and the participation rules. Participants must connect no more than 10 minutes before the scheduled time, use an individual device with a functional microphone and camera, and participate alone from the room in which they are located.
Meetings conducted through the platform are recorded by ANAF, and the meeting minutes are subsequently communicated to the taxpayer through the SPV. Taxpayers and their representatives are prohibited from recording, photographing, making audio or video captures, or distributing the content of the videoconference without the express consent of the Ministry of Finance – ANAF. In practice, it is advisable to monitor messages received through the SPV on a regular basis, particularly in the context of tax inspections, hearings or documentary verifications. Failure to attend scheduled meetings may result in the consequences provided for under the legislation applicable to the relevant tax procedure.
V. Order No. 660/2026 of the National Agency for Fiscal Administration regarding the conduct of the mutual agreement procedure
Published in the Official Gazette No. 497 / 16.06.2026
Order No. 660/2026 of the National Agency for Fiscal Administration (“ANAF”), published in the Official Gazette No. 497 of 16 June 2026, establishes the manner in which the mutual agreement procedure is conducted in cases of taxation that is not in accordance with the provisions of double taxation avoidance/elimination conventions concluded by Romania with other states.
The procedure may be used by persons affected by a situation of double taxation, including in the context of transfer pricing adjustments, and applies to requests submitted after the entry into force of the Order.
The main aspects regulated are as follows:
- As a general rule, the request for the initiation of the procedure must be submitted within 3 years from the communication of the tax administrative act or other notification giving rise to possible taxation not in accordance with the provisions of the relevant convention. Where the convention provides for a shorter deadline, such deadline is extended to 3 years.
- The request and supporting documentation must be submitted through the Virtual Private Space (“SPV”), both in Romanian and English, in PDF format and in an editable format. A copy of the request must also be submitted simultaneously to the competent authority of the other state involved.
- The documentation must include, among other things, information regarding the persons affected, the tax jurisdictions involved, the periods and amounts concerned, the circumstances giving rise to the double taxation, the domestic remedies pursued, and the relevant supporting documents.
- For transfer pricing cases, the documentation must include detailed information on intra-group transactions, the functional analysis, the transfer pricing method applied, as well as the transfer pricing file for the period under review.
ANAF will acknowledge receipt of the request within 30 days and may request additional information or documents within 90 days from its receipt. The affected person must provide the requested documents within 90 days from the date of the request. Where the competent authorities reach an agreement, its implementation is conditional upon the affected person’s written acceptance of the solution and withdrawal from any administrative or judicial remedies concerning the acts that gave rise to the tax dispute. Evidence of the final withdrawal of such remedies must be submitted within 60 days from the communication of the decision resolving the case.
VI. Order No. 758/2026 of the National Agency for Fiscal Administration approving the Procedure for communicating alert notifications regarding the non-fulfilment of budgetary payment obligations
Published in the Official Gazette No. 526 of 26.06.2026
Order No. 758/2026 of the National Agency for Fiscal Administration (“ANAF”), published in the Official Gazette No. 526 of 26 June 2026, approves the procedure for communicating alert notifications regarding the non-fulfilment of budgetary payment obligations.
The procedure is intended to alert professional debtors to the existence of outstanding budgetary obligations which may indicate the occurrence of financial distress or insolvency and the need to take measures without delay.
The notifications are mainly addressed to the following categories of professional debtors:
- legal entities, associations and other entities without legal personality that are registered for tax purposes;
- individuals and legal entities registered with the Trade Register;
- individuals carrying out independent economic activities or practising liberal professions.
The alert notification is communicated under the following conditions:
- once, when the outstanding budgetary obligations reach at least RON 40,000;
- subsequently, once every 6 months, until the obligations are fully settled or reduced below the RON 40,000 threshold;
- through the Virtual Private Space (“SPV”).
The relevant obligations are those outstanding at the end of the month preceding the issuance of the notification. For legal entities with tax-registered secondary establishments, both their own outstanding obligations and those relating to their secondary establishments are taken into account.
The notification is not communicated, among others, to debtors subject to insolvency or pre-insolvency proceedings, non-professional individuals, administrative-territorial units, public institutions fully financed from the state budget, associations and foundations, as well as certain entities operating in the financial sector. Furthermore, the notification is not issued where the taxpayer simultaneously has amounts to be refunded or reimbursed that cover the relevant outstanding obligations.
Through the notification, ANAF informs the taxpayer of the options available for managing outstanding obligations, including:
- accessing the mediation procedure;
- applying for payment facilities, including payment instalment arrangements;
- using the guidance and assistance services provided by ANAF.
In practice, it is advisable to periodically review the messages received through the SPV and promptly assess any outstanding obligations, including any available payment facilities or mediation options.
