In the context of the entry into force, on 1 January 2026, of Law no. 245/2025, the Government is proposing urgent measures to correct certain dysfunctions that have arisen in the application of the new rules on the tax registration of secondary establishments. The law reduced the threshold from five employees to just one, significantly expanding the obligation to register workplaces and directly impacting the business environment.
Although the purpose of the measure is to ensure the correct allocation of income tax to the local budgets where the activity is actually carried out, the absence of exceptions for situations where several workplaces operate in the same locality has created a major risk of excessive bureaucracy, estimated at approximately 400,000 workplaces.
To address this issue, the Ministry of Finance has launched for public consultation a draft Government Ordinance, introducing the concept of a designated secondary establishment.
Main proposed clarifications
Designated establishment rule:
If a taxpayer has several workplaces with employees in the same locality, they will no longer be required to register each one individually. Instead, a single secondary establishment will be designated to centralize the tax obligations related to all workplaces in that locality.
Overlap with the registered office:
Where the workplaces are located in the same locality as the registered office (tax domicile), the obligation to register secondary establishments is eliminated entirely. Salary tax will be declared and paid using the parent company’s tax identification code.
Transitional measures for the business environment
Given the imminent deadline (2 February 2026, considering that 31 January is a non-working day), the draft ordinance provides for protective measures:
Suspension of penalties:
Contraventional fines, which may reach up to RON 5,000, will be suspended until 30 June 2026, giving companies additional time to comply.
Deregistration of redundant tax codes:
For taxpayers who have already registered multiple secondary establishments in the same locality, a notification procedure will apply until the end of June 2026. After the designation of a single establishment, ANAF will deregister the other tax codes ex officio.
Conclusion
While the objective of Law no. 245/2025 remains justified, the separate registration of each workplace within the same locality has proven inefficient. Centralizing tax obligations under a single tax identification code achieves the purpose of the law without generating an unnecessary volume of declarations and administrative burdens.
⚠️ Important: These measures are included in a draft normative act. In order to produce legal effects and officially suspend sanctioning deadlines, the ordinance must be adopted by the Government and published in the Official Gazette. At this stage, its effective application cannot be confirmed.