The immediate impact on tax administration is the reduction of operational costs and the risk of inconsistencies between workplaces, by consolidating reporting at the locality level.
Through ANAF Order no. 505/2026, the National Agency for Fiscal Administration introduces the concept of a “designated secondary establishment”, in correlation with the amendments brought to the Fiscal Procedure Code by Government Ordinance no. 6/2026.
Reconfiguring the reporting model
For taxpayers with multiple secondary establishments within the same administrative-territorial unit (ATU), obligations related to salary income tax are centralized at a single reporting point. In practice:
- a responsible secondary establishment is designated;
- all salary-related reporting obligations are submitted in a unified manner;
- payment flows are correctly directed to the local budget.
If the workplaces are located in the same locality as the head office, the obligation for separate tax registration is eliminated, using exclusively the entity’s tax identification code.
Procedural changes and forms
The update of ANAF Order no. 1699/2021 introduces a new structure for Form 060, allowing:
- identification of the designated establishment;
- correlation of all affiliated workplaces;
- elimination of duplicate reporting.
From a payroll and HR perspective, this change reduces the complexity of managing individual employment contracts and related obligations.
Compliance deadline and administrative effects
Targeted companies must notify the tax authority by June 30, 2026, regarding the selection of the designated establishment. Failure to meet the deadline leads to:
- intervention by the tax authority in reorganizing records;
- automatic deregistration of redundant tax codes;
- potential temporary disruptions in reporting.
Implications for control and budget allocation
Centralized reporting allows for a more efficient correlation between salary tax and local budgets, in line with Law no. 273/2006. For taxpayers, the main benefit is simplified interaction with tax authorities, provided the new reporting structure is correctly implemented internally.