The March 2026 Newsletter covers the main legislative changes regarding the minimum wage, the social security budget, and value vouchers, as well as fiscal amendments—particularly in the area of excise duties and reporting—along with the digitalization of interactions with the authorities (RO e-Factura and e-VAT) and new reporting obligations for operators in the energy sector in the context of a crisis.
I. Emergency Ordinance no. 11/2026 for amending and supplementing Law no. 76/2002 on the unemployment insurance system and the promotion of employment
Published in the Official Gazette no. 181 / 09.03.2026
Key changes
- Clarification and expansion of key definitions
The ordinance clarifies the concept of a long-term unemployed person as follows:
- more than 12 months for individuals over 30 years old;
- more than 6 months for individuals aged 16 to 30.
The concept of a person from a vulnerable group is also introduced, with reference to the provisions of the Social Economy Law.
2. Expansion of protected categories
The following groups are explicitly included among the beneficiaries of employment measures:
- victims of domestic violence, during the protection order and for 12 months after it ends;
- victims of human trafficking.
3. Recovery of unduly received amounts
Amounts unduly received from the unemployment insurance budget:
- can be repaid without interest or penalties if payment is made within 180 days;
- after this period, interest will apply according to the applicable financial legislation.
4. Digitalization of services by the National Employment Agency (ANOFM)
Services provided by ANOFM, such as job mediation, career counseling, or granting of rights, can also be offered online via IT platforms to be developed by 31 December 2026.
5. Introduction of a “stability bonus” for NEET youth (young people not in employment, education, or training)
NEET youth who are employed for the first time, full-time, and on an indefinite contract may receive a stability bonus as follows:
- 1,000 lei/month for the first 12 months;
- 1,250 lei/month for the following 12 months.
The support is granted for a total of 24 months and is tax-exempt.
Important:
- The bonus is not granted for employment in state institutions or companies;
- If the employment ends before the 24-month period, the amounts received must be fully repaid.
6. Increased financial incentives for employers
Employers hiring certain categories — such as unemployed people over 50, NEET youth, long-term unemployed, victims of domestic violence or human trafficking, single parents, etc. — may benefit from:
- 2,250 lei/month/person for 12 months,
provided employment relationships are maintained for at least 18 months.
7. Strengthened measures for youth at risk of social marginalization
The ordinance strengthens support mechanisms for youth at risk of social marginalization by:
- extending solidarity contracts up to 3 years;
- granting additional subsidies to insertion employers;
- establishing clearer rules for fund recovery if employment ends prematurely.
8. Transitional provisions
Agreements concluded before the ordinance entered into force remain valid and continue to apply according to the previous legislation. In addition, the related methodological norms must be updated within 30 days.
II. Emergency Ordinance No. 13/2026 on the amendment and supplementation of certain normative acts in the fiscal-budgetary field
Published in the Official Gazette no. 181 / 09.03.2026
The Ordinance amends Emergency Ordinance No. 89/2025, as well as Law No. 227/2015 regarding the Fiscal Code, with respect to the modification and supplementation of certain fiscal-budgetary regulations.
Excise Duties Amendments:
- The definition of a wholesale trader of energy products has been updated to include the certified consignee as an entity from which such traders may purchase energy products.
- In addition to previously permitted categories for energy products: wholesale traders holding storage facilities may also sell to distributors and distributors may also sell to other distributors.
- Following the amendment of the definition of authorized importer, the obligation to obtain such authorization is limited only to excisable products provided under Article 435(3) of the Fiscal Code (alcoholic beverages, manufactured tobacco, and energy products — gasoline, diesel, kerosene, LPG, fuel oil, and biofuels).
- Following the amendment of the definition of registered exporter, the authorization requirement is limited only to energy products listed under Article 435(3) of the Fiscal Code.
- The fiscal risk assessment criteria have been amended:
- the criterion concerning economic operators authorized in the last 12 months has been eliminated;
- the delay threshold for submitting tax returns has been increased from 5 days to 15 days.
- Economic operators holding the status of authorized warehouse keepers are no longer required to obtain authorization as registered exporters.
- Registered consignors have been included among the entities exempted from the obligation to obtain authorization as authorized importers.
Mandatory Guarantees Regime:
- The guarantees regime has been amended as follows:
- for wholesale traders of energy products (gasoline, diesel, kerosene, biofuels) applying for wholesale trading certificates (with or without storage), the guarantee is RON 2,500,000, along with fixed tangible assets of at least RON 2,500,000;
- for operators applying for wholesale trading certificates for LPG, fuel oil, alcoholic beverages, and manufactured tobacco, the guarantee is RON 250,000.
Revised Deadlines:
The initial deadlines have been revised for economic operators distributing and trading fuel oil (both wholesale and retail), as well as for registered exporters and authorized importers of excisable goods listed under Article 435(3) of the Fiscal Code (other than those subject to marking, namely alcoholic beverages and energy products), as follows:
- the period March 1, 2026 – May 31, 2026 has been replaced with March 31 – April 30, 2026 for reauthorization;
- operators who fail to submit applications within this interval may no longer carry out their activity starting May 1, 2026 (instead of June 1).
Additional Provision:
- A new requirement is introduced: small independent producers of still wine must obtain a wholesale certificate if they sell excisable products that do not originate from their own production.
- The excise-related provisions apply starting March 31, 2026.
III. Order No. 303 / 2026 regarding the amendment and supplementation of Annex No. 1 to the Order of the President of the National Agency for Fiscal Administration No. 179/2022, approving the model and content of forms 205 “Informative return on withholding tax and investment gains/losses, by income beneficiaries” and 207 “Informative return on withholding tax / tax borne by the income payer / exempt income, by non-resident income beneficiaries”
Published in the Official Gazette No. 187 / 11.03.2026
Subject:
Amendment and supplementation of Annex No. 1 to ANAF Order No. 179/2022 regarding the following forms:
- Form 205 – “Informative return on withholding tax and investment gains/losses, by income beneficiaries”
- Form 207 – “Informative return on withholding tax / tax borne by the income payer / exempt income, by non-resident income beneficiaries”
Main Provisions:
- A new category of income is introduced:
Income from the transfer of dismemberments of ownership rights (including under a suspensive condition).
Accordingly, the category:
“Income from the transfer of dismemberments of ownership rights under a suspensive condition, paid by legal entities or other entities required to maintain accounting records”
shall be selected for income derived from such transfers, where income tax is withheld at source by legal entities or other entities required to maintain accounting records.
- The model and content of Forms 205 and 207 have been amended and supplemented, including the related completion instructions.
- Updates have been introduced regarding the categories of reportable income, in order to align them with the applicable tax legislation.
Applicability:
- The new provisions apply starting with reporting for the 2025 fiscal year, submitted in 2026, in accordance with the applicable legal deadlines.
IV. Government Decision no. 146/2026 on establishing the gross minimum basic wage guaranteed nationwide
Published in the Official Gazette no. 196 / 13.03.2026
The decision sets the new value of the gross minimum basic wage guaranteed nationwide, in accordance with the provisions of the Labor Code.
Minimum wage level
Starting 1 July 2026, the gross minimum basic wage guaranteed nationwide will be:
- 4,325 lei/month for a standard working schedule;
- calculated based on an average of 166.667 hours/month;
- equivalent to 25.949 lei/hour.
This amount is set excluding any bonuses or additional allowances.
Note for employers
According to the Labor Code, the gross minimum basic wage may be granted to an employee for a maximum of 24 months from the date of signing the individual employment contract.
After this period, the employer is obliged to establish a basic wage higher than the guaranteed gross minimum wage.
V. Order no. 66/33/2026 of the Ministry of Labour, Family, Youth and National Solidarity and of the National Institute of Statistics regarding the amendment and completion of the Romanian Classification of Occupations – occupation level (six characters), approved by Order no. 1.832/856/2011
Published in the Official Gazette no. 230 / 25.03.2026
The Order updates the Romanian Classification of Occupations (occupation level – 6 characters).
New occupations added to the Classification of Occupations (COR)
- Dental hygienist for dental offices – COR code 226931
- Licensed dental technician – COR code 226930
Reclassification of occupations (changes in grouping)
Civil protection inspector
- Moved from group 1213 (political leaders and planning) → group 3257 (environmental protection and occupational health inspectors)
- COR code: 325730
Technician for fire signaling, alarm, and alert systems
- Moved from group 7421 → group 3112
- COR code: 311219
Technician for fire suppression and control systems
- Moved from group 7421 → group 3112
- COR code: 311220
Occupations removed from COR
In the customs sector, the following occupations have been removed (group 3351 – Customs and border inspectors):
- Customs debt controller (secondary education)
- Customs auditor
- Customs clerk (secondary education)
- Customs controller (higher education)
- Customs debt controller (higher education)
Entry into force
The Order is effective as of the date of its publication.
VI. Emergency Ordinance No. 19 / 2026 establishes the following key provisions regarding the crisis situation on the crude oil and petroleum products market (gasoline and diesel):
Published in the Official Gazette No. 237 / 26.03.2026
Declaration of the Crisis Situation
- This period may be successively extended in intervals of up to 3 months, if the causes that generated the crisis persist.
- A crisis situation is declared on the crude oil and/or petroleum products market for the period April 1 – June 30, 2026.
Measures Applicable During the Crisis Period
1. Limitation of Commercial Mark-ups
- The commercial mark-up for gasoline and diesel across the refining, wholesale, and retail chain is capped at no more than the average annual mark-up applied in 2025 by each economic operator, except for exports and intra-Community supplies.
- The purpose of these measures is to discourage unjustified price increases and speculative behavior.
2. Control of Exports and Intra-Community Supplies
- Exports of diesel and crude oil may only be carried out with the prior written approval of the Ministry of Economy and the Ministry of Energy.
3. Reduction of Biofuel Content
- In order to ensure domestic supply, companies may market gasoline with a biofuel content between 2% and 8% (compared to the current minimum of 8%).
4. Sanctions for Non-Compliance
- Operators exceeding the mark-up limits may be subject to fines ranging from 0.5% to 1% of annual turnover, while unauthorized exports may be sanctioned with fines of 5% to 10% of annual turnover, as well as confiscation of goods.
VII. Law no. 44/2026 on the State Social Insurance Budget for 2026
Published in the Official Gazette no. 243 / 27.03.2026
The law establishes the state social insurance budget and the unemployment insurance budget for 2026.
Key updates and provisions:
Gross average salary
The gross average salary used to establish the state social insurance budget for 2026 is 9,192 lei. This amount serves as the calculation basis for various social benefits and applicable ceilings throughout the year.
Funeral benefit
The death benefit amounts are:
- 9,192 lei for an insured person or pensioner
- 4,596 lei for a family member of the insured person or pensioner
VIII. Order no. 368/179/2026 on the monthly indexed value granted as nursery vouchers for the first semester of 2026
Published in the Official Gazette no. 249 / 31.03.2026
The order establishes the monthly indexed value granted as nursery vouchers, in accordance with Law no. 165/2018 on meal and value vouchers. Starting in April 2026, the maximum value of nursery vouchers granted to an employee is 740 lei/month. This value applies for the first semester of 2026 (April–June) and for August and September 2026 (the first two months of the second semester).
IX. Order no 378/2026 of the President of the National Agency for Fiscal Administration (ANAF) amending and supplementing Order No. 3,789/2024 approving the Procedure for the organization and registration in the mandatory RO e-Factura Register, as well as the model, content, and completion instructions of Form (082) “Application for registration in the mandatory RO e-Factura Register”
Published in the Official Gazette No. 250 / 31.03.2026
Overview:
Order No. 378/2026 of the President of ANAF introduces amendments and additions to Order No. 3,789/2024, which approves the Procedure for the organization and registration in the mandatory RO e-Factura Register.
Main Amendments:
- Updating the model, content, and completion instructions of Form (082) “Application for registration in the mandatory RO e-Factura Register”.
- The amendments aim to clarify and simplify the registration process in the mandatory RO e-Factura Register.
Additional Details:
- The Order continues to regulate the procedural framework for the mandatory use of the RO e-Factura system.
- The requirement to complete the specific registration form remains in force, in accordance with the updated instructions.
Applicability:
- The amendments approved by Order No. 378/2026 apply starting from the date of publication in the Official Gazette, namely March 31, 2026.
Conclusion:
- Economic operators and relevant entities must take these changes into account in order to comply with the registration and reporting obligations within the mandatory RO e-Factura system.
X. Order no. 412/2026 of the President of the National Agency for Fiscal Administration (ANAF) approving the model and content of Form 181 “Statement on the annual average commercial mark-up value”
Published in the Official Gazette No. 250 / 31.03.2026
1. Purpose of the Order:
The Order:
- Approves the model and content of Form 181 – “Statement on the annual average commercial mark-up value”
- Approves the completion instructions
- Establishes the method of submission to ANAF
2. Who Must Submit:
The statement must be submitted by economic operators that:
- produce
- import
- distribute
- sell gasoline and diesel
This obligation arises from the special measures applicable to the petroleum products market (crisis situation).
3. What Must Be Reported:
The following must be declared:
- the annual average commercial mark-up value for 2025
- as well as the calculation method
Definition (briefly):
- (sales revenues – acquisition/production costs)
- divided by the quantity sold
The calculation is performed separately by product type (gasoline, diesel).
4. Purpose of the Statement:
The statement is required for:
- verifying compliance with the commercial mark-up cap
- monitoring the fuel market
Important:
The mark-up applied in 2026 must not exceed the average level recorded in 2025.
5. Submission Method:
The form must be submitted:
- electronically (PDF with XML)
- via the ANAF portal (SPV / e-Government)
- It must be signed with a digital certificate.
6. Instructions and Structure:
The Order includes:
- the form template (annex)
- detailed instructions regarding:
- data completion
- calculation of indicators
- correction of the statement
7. Correction of the Statement:
An amended (corrective) statement may be submitted:
- at the initiative of the taxpayer
- at the request of ANAF
