Government Emergency Ordinance no. 49/2025, published in the Official Gazette no. 889 on September 29, 2025, introduces significant changes to the legal framework for tax consultancy, as regulated by Government Ordinance no. 71/2001.
Key updates include:
- Clear definition of tax consultancy services, such as: drafting tax opinions, preparing declarations, tax certification, transfer pricing documentation, representation before tax authorities, and judicial tax expertise.
- Registration deadline reduced to 90 days after passing the exam (previously 12 months).
- Broader scope of permitted activities, including those listed in the national economic activity classification (CAEN), if legally compliant.
- Tax consultants from the EU/EEA/Switzerland may operate in Romania as independent professionals, employees, or cross-border service providers.
- The Chamber of Tax Consultants may provide advisory opinions to the Ministry of Finance regarding draft tax legislation.
These updates aim to modernize the profession and align Romania’s tax consultancy framework with European standards and market demands.