The Romanian Government introduced, through [Emergency Ordinance no. 24/2026], a temporary fiscal mechanism aimed at taxing exceptional revenues generated by oil companies in the context of rapidly rising energy and fuel prices. Subsequently, [ANAF Order no. 602/2026] amended Form 100 to allow the separate declaration of this fiscal obligation.
Thank you for reading this post, don't forget to subscribe!The immediate impact on economic operators in the oil sector is the expansion of tax reporting obligations and the implementation of separate accounting records for extraction, refining, and commercialization activities. The solidarity contribution applies exclusively to holders of petroleum agreements exploiting crude oil deposits located in Romania.
The fiscal mechanism becomes active only in months when the average Brent crude oil price exceeds the threshold of USD 70 per barrel. If this ceiling is not exceeded, the contribution is not due. From a tax perspective, the levy is temporary and treated as a deductible expense when calculating the fiscal result.
For companies directly commercializing extracted crude oil, the contribution is calculated by applying a 60% rate to additional revenues generated above the reference threshold. In the case of operators extracting and refining domestic crude oil, taxation applies to revenues from resulting energy products, through progressive rates ranging from 1.5% to 9.9%.
[ANAF Order no. 602/2026] introduces distinct position 116, “Solidarity Contribution,” into the nomenclature of payment obligations to the state budget. As a result, affected taxpayers must declare and pay the obligation monthly, by the 25th day of the following month.
From an operational and tax audit perspective, the obligation to maintain separate accounting records becomes critical. Failure to document separately the quantities extracted, refined, and commercialized may generate penalties ranging from RON 200,000 to RON 1,000,000, turning accounting and tax compliance into a strategic component of risk management.