Starting 1 January 2026, the national RO e-Invoice system enters a new phase of optimization, following the amendments introduced by…
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Local Taxes and Fees in 2026 – Essential Rules and Obligations for Local Authorities
Through Government Emergency Ordinance (GEO) No. 78/2025, published in the Official Gazette No. 1172 of 17 December 2025, concrete measures…
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Dividends Distributed in 2025 and Paid in 2026 – Tax Treatment and Reporting Obligations
Case overview In December 2025, ABC SRL decides, through a shareholders’ resolution, to distribute dividends from prior years’ profits. The…
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Fiscal Thresholds in 2026 – VAT, Microenterprises, and Corporate Income Tax
The year 2026 brings important obligations for taxpayers regarding the VAT tax period and the applicable corporate tax regime. Compliance…
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Romanian Companies and the VAT Exemption for Small Enterprises in Other EU Member States
Companies established in Romania may apply the special VAT exemption scheme for small enterprises in other Member States of the…
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Increase of the maximum meal voucher value
Law 201/2025, published on November 28, 2025, amends Law 165/2018 on meal vouchers. Starting from the entitlements for November 2025,…
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Ministry of Finance updates rules for submitting 2025 financial statements
The Ministry of Finance has published a draft Order setting the deadlines and requirements for submitting financial statements for 2025.…
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Ministry of Finance proposes clarification of the 3% tax discount
The Ministry of Finance has launched a draft Order to update the procedure for granting the 3% discount on corporate…
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The single digital platform for public services has been launched
Law 198/2025, effective from December 1, establishes the National Catalog of Public Services (CNSP), a unified digital platform available at…
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